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Fiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfDiNapoli: State Pension Fund Value $178.1 Billion
… well, with private equity, opportunistic alternatives and real estate delivering returns of 9.12, 4.00 and 13.14 percent, … Non-US Equities -8.54% 13.1% Private Equity 9.12% 7.8% Real Estate 13.14% 6.9% Global Equities -3.61% 4.6% TIPS** …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionMember & Retiree E-News Archive — 2024
… Protecting Yourself from Scams How School Employees Earn NYSLRS Service Credit Requesting Additional Service Credit … October 2024 Members: National Retirement Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to … Email Notifications September 2024 Members: Manage Your NYSLRS Account in Retirement Online Designate and Update Your …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Opinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on … the fund. Such a limitation provided for by local law may be increased or eliminated only by the adoption of another …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Bath Central School District – Reserves (2016M-401)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Central School District – Information Technology (2016M-221)
… use policy since September 2001. The Board has not adopted a breach notification policy. The District’s disaster … was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Penfield Central School District – Financial Management (2015M-162)
… six schools with approximately 4,500 students, is governed by an elected seven-member Board of Education. Budgeted … total fund balance exceeds the federally regulated limit by more than $45,000. Key Recommendations Adopt budgets that … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionOswego County – Transfer Station Cash Receipts (2015M-334)
… and solid waste services to residents, businesses and commercial waste haulers. In 2014, the Department collected …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Port Jefferson Union Free School District – Information Technology (2014M-039)
… procedures for tagging all new purchases as they occur, relocating assets, updating the inventory list, performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mOpinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to … with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of … to contain provisions that such building be constructed through contracts awarded in accordance with prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Bedford Central School District – Medicaid Reimbursement (2025M-43)
… – pdf] Audit Objective Did the Bedford Central School District (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 – June 30, … According to a District official the District has never filed claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- … arising from townwide function) TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Industrial Development Agency Board Governance (2017-MS-1)
… [pdf] , Bethlehem [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective … Key Findings Orange’s Board acted outside of its authority when it accepted and agreed to administer a $1 million grant. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether … 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Opinion 92-11
… for property loss and liability claims) GENERAL MUNICIPAL LAW, §6-n; EDUCATION LAW, §1709(8-c): A school district may not transfer the … an insurance reserve pursuant to General Municipal Law 6n may transfer the moneys in that reserve fund to … a reserve for property loss and liability claims under Education Law 17098c …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… period July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, … Port ChesterRye Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147