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Liberty Central School District – Budget Review (B4-13-4)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are … fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Utica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Niagara Charter School – Student Enrollment and Billing (2013M-294)
… 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294City of Poughkeepsie – Budget Review (B6-17-1)
… 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard … bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled … with a monthly report, but it lacked certain financial activity and comparisons. For example, it did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialActuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeOpinion 2010-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION … TOWN LAW § 184: A fire protection contract between a town on behalf of a fire protection district and an incorporated … contract between an incorporated fire company and a town on behalf of a fire protection district is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-76
… control of, and may maintain a separate account for, these funds (1979 Opns St Comp No. 79-25, unreported). These funds may be expended in the same manner as public source … the opinion that, while a public library may invest public funds (e.g., moneys raised by taxes) only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 98-13
… may construct a building to house and display works of art, objects of special character or aesthetic interest or … activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993) …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 99-13
… is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE … has a rational basis for such distinctions. A higher town building permit fee for seasonal, unheated structures would … of structure. You ask whether a town may impose a higher building permit fee for structures that would have no heat …
https://www.osc.ny.gov/legal-opinions/opinion-99-13V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… The Statewide Financial System (SFS) implemented multiple BUs to support the State as a whole, and each agency’s and … and within that structure, selected ChartField values can be assigned by agencies. If ChartField values cannot be … segregate transactions. Balanced set of books – Situations where a balanced set of books are required below the BU level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuXII.8.B Matching – XII. Expenditures
… that failed matching and (2) resolving match exceptions by updating the voucher via bulkload. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a military address using the Statewide … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressXV.14 Federal Admin Recoveries – XV. End of Year
… of any excess authority to other activity codes within the project. All Source 9 activity codes will have their status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesState Agencies Bulletin No. 1366
… Effective the beginning of Institution Pay Period 19L/20C and Administration Pay Period 20L/21C (the first pay checks … benefits are the statutory workers’ compensation benefit and any supplemental payments for on-the-job injuries that … benefits are exempt from Social Security and Medicare taxes. Workers’ compensation-related benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersState Agencies Bulletin No. 1404
… stored in the following new pages in PayServ: Agency Emp WC Leaves Path: Payroll for North America > Employee Pay Data … on a paid workers’ compensation leave, the Agency Emp WC Leaves page will be automatically created and populated by … will pull existing data from the employee’s Job Data and WC Incident and Injuries Detail pages. An additional field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… investing in financial literacy will pay dividends for our young people later in life. Recently, the state Education … importantly, how to be ready for a financial emergency. Young adults are increasingly facing higher levels of debt …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … undetermined. What is clear is that Washington must do more to help stabilize state and local government finances … picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. … To notify agencies of the five 5 digit subsort number appearing on the outside address area of the Direct Deposit Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressSecurity Over Critical Systems
… areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systems