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Fund Financial Data – 2021 Financial Condition Report

… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fund Financial Data – 2022 Financial Condition Report

… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Opinion 2001-1

… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess … plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid. You ask whether a …

https://www.osc.ny.gov/legal-opinions/opinion-2001-1

Opinion 92-5

… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … There is no contravention of the gift and loan prohibition in article VIII, §1 of the State Constitution if a … duly authorized license or concession to a private entity in furtherance of a proper municipal or school district …

https://www.osc.ny.gov/legal-opinions/opinion-92-5

SUNY Bulletin No. SU-300

… in NYC $15.00 (effective December 31, 2018) will continue Nassau, Suffolk or Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The … for employees whose job location is within the counties of Nassau, Suffolk or Westchester will not be automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employed

DiNapoli Releases Municipal Audits

… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits

United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual

… year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an … and Ontario counties in western New York. UCP Rochester is reimbursed for preschool special education services through …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual

DiNapoli: State Tax Revenues $3 Billion Below Last Year

… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-year

Examples from GASB Statement 34 - Statement of Activities

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities

DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July

… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last … Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although revenue is still down compared to July …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-july

State Agencies Bulletin No. 2357

… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: Employees designated … (OER) and Division of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designated

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

Union Center Fire Company, Inc. – Internal Controls (2014M-303)

… five-member Board of Directors, contracts to provide fire protection services to the Towns of Union and Maine. From …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303

Port Washington Fire Department – Budgeting (2015M-209)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209

Central Valley School District - Separation Payments (2018M-153)

… [read complete report - pdf] Audit Objective Determine whether District officials … indicated they planned to initiate corrective action. … Central Valley School District Separation Payments 2018M153 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153

West Seneca Fire District #1 – Purchasing (2017M-272)

… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

State Agencies Bulletin No. 738

… code. Affected Employees Employees in Bargaining Units 01 and 21 represented by NYSCOPBA Effective Date(s) Institution … requested a new deduction code for Metropolitan Property and Casualty Insurance. OSC Actions OSC will automatically … submit all transactions for enrollments, cancellations and/or changes on a weekly file. Agency update is not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualty