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Optional Service Credit Purchase Payments – Enhanced Reporting
… they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum … deduction has changed. The notification will provide a link to the Loan/SCP Deductions page in Retirement Online , … location code. Click the “Loan/SCP Deduction Notification” link. Then, on the Loan/SCP Deduction page, click the “SCP” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the “Big … Syracuse and Yonkers. “For the fourth consecutive year, school and municipal officials will need to plan around a tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCapital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… eligible public or private not-for-profit organizations (contractors) to employ eligible individuals or act as the employer themselves. Contractors reimburse employers for their wage subsidy costs … the subsidized employment period). For each participant, contractors make subsidy payments to employers for 75 percent …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned fund balances in … happen timely or as planned. Key Recommendation Develop a viable financial plan that is sustainable for the long …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Long Beach – Budget Review (B24-7-4)
… tax levy increase within the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … fiscal year. Key Findings Based on the results of our review, we found the significant revenue and expenditure … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Chautauqua County – Financial Condition (2023M-111)
… review budget-to-actual reports and did not prepare cash flow analyses. Because officials were not monitoring … financial operations, the District had a growing negative cash balance totaling over $5 million as of December 31, … finances by reviewing budget-to-actual reports and cash flow analyses to prevent further decline in financial …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Village of Horseheads – Collections (2023M-169)
… manner. Officials did not reconcile departmental records with Village records, utilize records that could verify … collection. The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to … and supporting records. Village officials generally agreed with our findings and indicated they have initiated, or plan …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Gates Fire District – Audit Follow-Up (2024M-10-F)
… Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in … implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … in June 2024. The audit determined that: The Board of Fire Commissioners (Board) and District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not … Joint TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that … records and reports. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 residents, is governed by an elected five-member Town Board. The Town also has an elected Highway Superintendent who is responsible for overseeing all highway operations. …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324State Comptroller DiNapoli Releases School Audits
… 73 invoices totaling $105,728 requiring quotes and found 64 invoices totaling $44,956 in which no quotes were …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits