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Opinion 89-14
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not … A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to include a … collecting officer may request that persons paying their taxes by mail and desiring a tax receipt include a …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Circleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343CUNY Bulletin No. CU-724
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 will be … Code 897 are advised to initiate the deduction using the online enrollment process ( visit: … ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 was … code 897 are advised to initiate the deduction using the online enrollment process ( https://www.cunytuesday.org ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignTown of Greece – Information Technology (2017M-145)
… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Dix – Supervisor’s Control of Cash (2022M-57)
… whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Opinion 88-11
… in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see … 400 NYS2d 881; DeKay v Board of Education of Central School Dist. , 20 Misc 2d 881, 189 NYS2d 105), or whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-11XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… must retain supporting documentation for expense reports at the agency and make this documentation available to OSC … documents supporting Travel and Expense transactions at either the header level or the expense line level of … attach documents that apply to the entire expense report at the header level and attach documents specific to a line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseXII.6.A Paying Another State Agency – XII. Expenditures
… submit a regular voucher. Paying Another State Agency for Tax Assessments, Fines or Fees SECTION OVERVIEW AND POLICIES … with “042” or “043.” However, when Business Units pay tax assessments, fine or fees to another Business Unit, documentation, such as tax returns or applications, must accompany the payment. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyWestmoreland Central School District – Financial Condition (2014M-283)
… using fund balance to finance operations to keep the real property tax levies at amounts the Board considered … making it appear that the District needed to raise real property taxes and use unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… bonds, and mortgages (21.5%), private equity (14.1%), real estate and real assets (14.1%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterSchroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… bonds, and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterVillage of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 … unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3357-fe.pdfRetirement Online Questions and Answers for State Agencies, April 2018
Retirement Online Q & A Presentation for Payroll Users Group meeting held on April 5, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-04-meeting-retirement-online-qa.pdfGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/geneseo-2019-172.pdfState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bath Central School District , Berne-Knox-Westerlo Central … their money is being spent appropriately and effectively." Bath Central School District – Online Banking (Steuben … P DiNapoli today announced his office completed audits of Bath Central School District BerneKnoxWesterlo Central School …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-audits