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Town of Westfield - Real Property Acquisition (2019M-119)
… thorough process that fully considers all suitable options and long-term implications prior to the acquisition of … is reasonable. Town officials disagreed with our findings and recommendations. Appendix B includes our comment on an …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Hillsdale – Justice Court Operations (2014M-312)
… 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Dayton - Supervisor's Records and Reports (2019M-189)
… action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Public Equities
… managers on behalf of the Fund The partners source perform due diligence and recommend managers …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equities25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… or Other prior police service, as specified by the RSSL. Note: This benefit is not available to Tier 3 members whose … least 25 years of creditable service, your pension will be 50 percent of your FAE. If you are age 60 or older at … officer or firefighter. The maximum benefit cannot exceed 50 percent of your FAE. If you made voluntary contributions …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Chateaugay Central School District – Leave Accruals (2016M-149)
… January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke … Chateaugay Central School District Leave Accruals 2016M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Caton No. 1 Fire District – Financial Oversight (2013M-262)
… on reasonable assumptions using historical trends and/or actual results. Use the unexpended surplus funds in a manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli Releases Bond Calendar for Third Quarter
… all of which is new money. The anticipated sales in the third quarter compare to past planned sales of $4.29 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for June, all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $3.12 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… fund balance exceeded the statutory limit for two out of the last three years. District officials adopted … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… economic uncertainties and risks that may impact revenue in the months ahead. Bolstering rainy day reserve funds on or ahead of the schedule proposed in the Enacted Budget Financial Plan should be a priority.” … PIT receipts were $2.6 billion lower than the same period in SFY 2021-22, reflecting, in part, the effects of the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli Releases Bond Calendar for Third Quarter
… which is for new money purposes. The anticipated sales in the third quarter compare to past planned sales of $2.45 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… scheduled for December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarter