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IX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts statewide, have been designated as fiscally … Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School … the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
Federal funding is received by New York State through grants for a range of purposes including health care transportation public assistance education employment and training and emergency response and recovery
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
New York state is in its strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by Moodys Investors Service is the latest indication of that improvement
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationFinancial Data: How can we submit a data request?
… years of data requested, format (hardcopy or electronic) preferred, timeframe by which data is needed. As necessary, …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetBellmore-Merrick Central High School District – Payroll (2023M-87)
… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District … salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Report Types – Enhanced Reporting
… report. You use the regular report to send us employee payroll information on a regular basis. The regular report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewRockland County - Sale of Estate Real Property (2019M-233)
… Estate real properties were sold without third-party appraisal. Key Recommendation Engage a professional appraisal service prior to listing estate real property for …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … The county could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… transportation aid. As a result, the district was at risk of losing aid totaling $391,494. However, once auditors informed officials of this risk, the school business manager promptly filed … care students enrolled at the district. As a result, as of June 30, 2023, officials had not billed $95,210 of the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156One-Year FAS – Career Plan
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for … exempt properties during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Cap - School Districts
… Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers … February 18, 2016 Advisory: Nassau County 2015-16 School Tax Levies/LIPA PILOTs Retirement Exclusions - School …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial