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Village of Hewlett Neck – Financial Management (2022M-35)
… realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementJamestown City School District – Fund Balance and Reserves (2022M-97)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-972021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdfTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdfJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bayport-blue-point-2021-116.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfOpinion 98-9
… must be collected by the appropriate municipal officer or employee (see 1990 Opns St Comp No. 90-53, p 120; see also …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-53
… of those listed officers at an amount in excess of the amounts specified in the notice of hearing on the preliminary …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of … GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection … may specify the circumstances under which that service is to be available, provided that the service is available on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Division of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … of the April 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not … Code OTO). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 88-16
… poundage on the portion of the debt previously collected. With regard to the computation of poundage upon income … amount to be collected for the judgment creditor, together with an additional 5% to cover poundage (see Campbell v …
https://www.osc.ny.gov/legal-opinions/opinion-88-16New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… the state's public pension fund and wisely argued against New York's heavy debt load. He achieved a great many things in his career and served the people of New York with great integrity and great skill. He held a deep …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accurate cash records, or submit monthly reports to the state Justice Court Fund on time. Village of Perry – Water Accountability …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1975
… processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments not processed automatically, including increases for employees whose annual salary is below the annualized …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage