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Waverly Central School District – Financial Condition (2013M-148)
… Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to … which comprises nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 … appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, … which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were … fund balance has increased 72 percent to $3.6 million with reserves at almost $3 million or 82 percent of the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Capital – 2022 Financial Condition Report
… program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … the prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… rate schedules that did not correlate with the date of the service on the claims, and to calculate the … York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of … to require District personnel to use competitive methods when procuring professional services. … Pearl River Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … approximately 3,200 students. The District is governed by an elected nine-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Town of Tonawanda in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
New York Citys economy is on pace to add more than 72000 jobs in 2018 and the unemployment rate has fallen to 42 percent the lowest level in 42 years but financial risks for the city persist according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownState Agencies Bulletin No. 1961
… Education Department agencies must carefully review the payroll records of rehired retirees to confirm that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in … that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. Effective Dates … has recently changed their name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … to income above the $200,000 threshold and is paid only by employees. Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… billion in city-generated revenue has been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The … population declined substantially at the beginning of 2025, but this has slowed in recent months and projected … the city. The city funded $6.2 billion in new needs in FY 2025, $5.2 billion of which were for these recurring …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesPartial Lump Sum Payment – State Police Plan
… your PLS along with your first pension payment, at the end of the month following your retirement month. Eligibility To … retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit … You must select a pension payment option and PLS payment by the end of the month in which you retire. If you are …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentState Agencies Bulletin No. 1026
… to cash out up to 120 hours of accrued Over40 Comp Time credits. For additional Information regarding the Over40 Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, with 15 agricultural products ranked in the top … $2.7 billion in sales in 2017, more than half of the total for all agricultural products. The state's production of milk … produced in the nation and its volume of concord grapes for juice ranked second, with production nearly doubling from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets