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XV.2 Fiscal Year Period – XV. End of Year
… a different fiscal year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the State … State fiscal year is identified in the Calendar . Guide to Financial Operations REV. 01/06/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodOpinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… stepped forward to purchase bonds and support Israel, the only democratic government in the region, during these tragic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsEconomic and Demographic Trends – 2022 Financial Condition Report
… benefits through the third quarter of the year. Idaho ranked first with an increase of 9.6 percent. With …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Opinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218) Auditors found numerous … In addition, the county purchased more than 2,100 prescription medications totaling about $198,000 for inmates … pharmacy without the benefit of competition or obtaining price quotes. City of Batavia – Awarding Contracts for Goods …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … The 2014-15 preliminary budget includes the appropriation of $3.5 million of fund balance to help finance operations. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … user account controls to help maintain continuity of business office operations and prevent unauthorized computer … and disabling network user account access, including business office network user account access. Some sensitive …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Hobart - Board Oversight (2018M-88)
… annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Webster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… enacted legislation will help protect public employee unions. But we must stand together to defend unions and working families in all parts of our country and … remains the backbone of the New York and American economy. Unions created our middle class – and are still building it. …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, … Fulton City School District NonPayroll Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… technology (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public … Budgeted appropriations for 2017 total approximately $3.1 million. Key Findings The Board did not adopt any policies … breach notification, hardware and software inventories, restricting personal use and connecting personally owned …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-plan