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Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149DiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the … goals, New York’s land banks rely heavily on subsidies to fund operations, the most significant of which is through the … For a copy of the report, visit: http://www.osc.state.ny.us/localgov/pubs/research/landbanks1016.pdf For access to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … including universities, health care facilities, and State agencies. Most Authority construction contracts require … the Authority has an agreement with Labor (Agreement) to fund an Investigator dedicated to enforcement of the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… of seven elected members. The District’s budgeted general fund appropriations for the 2013-14 fiscal year are … annually, thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Lockport – Fiscal Stress (2013M-330)
… the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… reflect the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were made the Town would …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… The District has not developed formal multiyear financial or capital plans. Incompatible duties over the claims and … will fund and maintain each reserve fund and the optimal or targeted funding levels and applicable rationale and conditions under which each fund’s assets will be used or replenished. Develop a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLaurens Central School District – Budgeting and Reserves (2013M-135)
… The Board adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid … raising unnecessary real property taxes. However, although fund balance was included in the budgets, the District has not actually used fund balance to finance operations since 2008. In fact, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Town of Salem – Financial Management (2015M-295)
… The Board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to finance operations. The … and capital plan. Key Recommendations Review estimates of fund balance at year-end as part of the budget process and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295The Economic Impact of the Great Outdoors
… gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… in funding years 2017-19. About the Program HCR consists of several of New York State’s major housing and community renewal … per funding year. For the three funding years 2017-19, 49 RESTORE program awards totaling approximately $6.13 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… "Designation" of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 Unreserved, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Opinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of town monies in contravention of article VIII, §1 of the State Constitution. Town Law §27(1), which relates to the … the gift and loan prohibition of article VIII, §1 of the State Constitution. Also, you do not ask that we address …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by local law, may establish … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 89-49
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor executor) SURROGATE'S COURT PROCEDURE ACT, …
https://www.osc.ny.gov/legal-opinions/opinion-89-49New York’s Paid Family Leave Program
… New York State recently began providing 12 weeks of fully paid parental leave for certain State employees to … and more than 70 percent of all claims by claim type. Women filed and received about two-thirds of all program … of Labor Statistics National Compensation Survey, NYS Department of Financial Services, NYS Labor Department, and …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programLife Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfUnified Court System Bulletin No. UCS-107
… Supplemental Location Pay for employees in New York City or the counties of Orange, Dutchess, Putnam, Rockland, … F8 whose official workstation is located in New York City or the counties of Orange, Dutchess, Putnam, Rockland, … In Pay Period 18L, OSC will automatically insert CLS or MHS rows on the Additional Pay records of eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleDivision of Housing and Community Renewal Bulletin No. DH-80
… State and RRSU for Bargaining Unit 67 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter … the balance of each employee’s actual deficit reduction plan reductions will be repaid to the employee in equal … to the RRSU for Bargaining Unit 67 Deficit Reduction Plan including transactions to process a repayment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionResources – Enhanced Reporting
… Enter Monthly Data for a Manual Enhanced Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resources