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State Comptroller DiNapoli Releases School Audits
… the unused appropriated fund balance for the ensuing year and reserves with the other overstatements and excesses, … fund balance was between 25 and 30 percent of the ensuing year’s appropriations, further exceeding the statutory limit. … during this time by appropriating fund balance each year, although these funds were not needed due to the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: NYC Finances Gain Stronger Footing
… to grow 5.1 percent in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe impacts … encouraged efforts to seek out options for recurring savings to bring the plan into long-term structural …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and other “miscellaneous revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY … In FY 2024, the latest available year, the city issued 5.6 million speeding tickets in school zones, up from 4.7 … in FY 2021, as the Federal Reserve began raising interest rates to curb high inflation. Looking Ahead Several risks on …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicSherburne-Earlville Central School District – Fund Balance (2017M-19)
SherburneEarlville Central School District Fund Balance 2017M19
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Waterville Central School District – Criminal History Background Checks (2016M-23)
… Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksHudson City School District – Audit Follow-Up (2010M-142-F)
… audit report released in September 2010. Background The Hudson City School District is located in Columbia County. … Hudson City School District Audit FollowUp 2010M142F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overChili Public Library – Board Oversight (2015M-130)
… claims prior to payment and document the approval in Board minutes. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130State Agencies Bulletin No. 1981
… Effective Administration paychecks dated January 5, 2022, and Institution paychecks dated January 13, 2022. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022State Agencies Bulletin No. 1987
State Agencies Bulletin No 1987
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainFinal Average Earnings
… Retroactive payments are lump sum payments you receive from your employer. These payments can be from new union contracts, arbitration awards or legal settlements. If you receive a retroactive payment from your employer, it could affect your FAE. When we … earnings help determine a members retirement benefit from the Employees Retirement System ERS and the Police and …
https://www.osc.ny.gov/retirement/members/final-average-earningsState Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateNew York Local Government Assistance Corporation
… identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local … Manage the Corporation’s debt portfolio through maturity in an attempt to achieve a balance between the lowest cost of … for debt service payments or operating expenses, monies in the Capital Reserve Fund, and any escrow funds. Beginning …
https://www.osc.ny.gov/debt/lgacOverview – World Trade Center Presumption
… or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewApplying for Previous or Military Service Credit – Career Plan
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 days of …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 days of …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditDunkirk City School District – Financial Management (2017M-122)
… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Starpoint Central School District – Financial Condition (2015M-266)
… report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Remsen Central School District – Fund Balance and Reserves (2015M-306)
… District, which operates two schools with approximately 460 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306