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DiNapoli: External Risks Threaten NYC Budget
… expand the citywide savings program to help cut the size of the projected budget gaps," DiNapoli said. "New York … uncertainty." City officials project a budget surplus of nearly $3.1 billion in the current fiscal year that will … fiscal years 2017 and 2018 than projected before the start of the fiscal year. If these collections continue to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetHoltsville Fire District – Financial Management (2025M-4)
… (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly establish and manage … to provide resources for an intended future use with a clear purpose or intent that aligns with the statute authorizing the fund. If a board chooses to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town and County Special Districts and Town Improvements
… of or increase in the maximum amount to be expended for a special district are required to apply for the permission of the Office of the State Comptroller if … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCUNY Bulletin No. CU-497
… Affected Employees Employees in The City University of New York (CUNY) campus security titles and nursing titles … eligibility criteria Background Article III, Section 11, of the 2006-2009 Blue Collar Agreement between The City University of New York and various unions including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-497-december-2014-uniform-allowance-paymentHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … operating surpluses. When adding back unused appropriated fund balance, the District’s unrestricted fund balance exceeded the statutory limit each year. Two of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is closely monitoring the impact that inflation is having on …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyState Agencies Bulletin No. 1936
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingAccounts Payable Advisory No. 65
… (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms , to enable the Statewide Financial System to … (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today … The latest calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the … Property tax levy growth for school districts will be capped at 126 percent for the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentSecurity Self-Assessment – Information Technology Governance
… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … helpful for evaluating the answers. For example, one of the questions is, “Were all computer users provided IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… any appropriation lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending … NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… can choose to begin receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have … receiving your benefit on or after age 55 but before your early retirement age, your benefit will be reduced by the …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingGraded Rates – Contribution Stabilization Program
… System graded rates depends on the gap between the System average rate and the previous graded rate: If the gap is 1 … 15.8 15.1 16.2 2023 11.4 14.1 11.6 2024 12.4 13.1 13.1 2025 14.8 14.1 15.2 Police and Fire Retirement System 2012 … 28.3 25.4 28.3 2023 27.0 26.4 27.0 2024 27.7 27.4 27.8 2025 31.1 28.4 31.2 Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts … job responsibilities. District officials generally agreed with our recommendations and indicated that they plan to take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userOpinion 92-41
… the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , 228 NY 140 at … 150, 151, 170-173, 193, 284; Town Law, §§198[10-b], 200, 200-a; Village Law, §6-602), including authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-41