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2020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can help New …
https://www.osc.ny.gov/reports/finance/2020-fcrVillage of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011 through … The Treasurer did not provide the Board with monthly cash balance reports or cash flow statements and, except for three …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88DiNapoli Releases October State Cash Report
… because of Medicaid and the timing of the state’s pension contribution. Receipts collected in the General Fund …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportOpinion 98-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … fiscal year after the initial deposit, but no later than on that date. You ask how long a school district must hold … judgment or claim shall be returned to the general fund on or before the first day of the fourth fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-98-16DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… all non-calendar year local governments and designated one city and two villages in “moderate fiscal stress” and eight … each of which have fiscal years ending on June 30. Amsterdam (Montgomery County) was the only city in “moderate fiscal stress” with a score of 58.3. Last year, Amsterdam was ranked in “significant fiscal stress” with a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 59 School Districts in Fiscal Stress
… This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth … latest round of scoring designated two school districts in “significant fiscal stress,” nine in “moderate fiscal … For access to state and local government spending, public authority financial data and information on 50,000 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressOut-of-Service Death Benefit – Police and Fire Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitDiNapoli Finds Slow Property Tax Growth for Local Governments
… Annual Report on Local Governments . The report found that property tax levy growth has slowed over the past several … some key economic indicators suggest an improving economy, property tax growth is slow and the pressure remains on local … tax freeze credit requirements, 97 percent (658) levied property taxes equal to or less than their respective tax …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … to just 11 percent of other school districts. For a list of school districts in fiscal stress and their scores, …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … to continue incurring police department overtime to cover staff shortages instead of hiring new officers. Ensure that … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… retirement. To be eligible, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCity of Lockport - Budget Review (B1-16-16)
City of Lockport Budget Review B11616
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16PUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216