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Brownfield Cleanup Program
… sites through incentives including technical assistance, tax credits, and liability relief to assist developers in … and owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based on … New York saw a 60% increase in claimed Brownfield Program tax credits, totaling $1.8 billion. Key Findings While time …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 1149
… position in Agency 48xxx or 09180 and had at least 1,500 hours in pay status as a seasonal employee in each of the … the amount of the LAO by multiplying the number of hours reported by $.38. Earnings Begin Date: Enter the first … the last date of overtime to be adjusted Earns Code: LAO Hours: Enter the number of overtime hours If a seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 809
… 2(c), eliminating the mandatory employee contribution for members in the Optional Retirement Program (ORP) who have … with an Election Date prior to April 2, 1998) are eligible for the reduction in contribution regardless of any break(s) … in which the 10 year membership date falls. Note: In order for OSC to chart the employee’s new contribution status as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/809-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … filing deadlines, as well as the critical filing dates for receiving a fiscal stress score. “It is important that … In January, DiNapoli released fiscal stress scores for school districts . In September, his office will release …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer … transfer the required transactional ChartFields for the charge and revenue lines on the journal are: Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedurePsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Parsons is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages … is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close … 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed late, after the statutory …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available … 30 These data sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local governments and school districts is …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. Background … The Board did not ensure that complete and accurate accounting records were maintained, that bank reconciliations … files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178County of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24City of Amsterdam – Records and Reports (2013M-266)
… We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment … to the Payroll Deductions mailbox. … To notify Agencies of two new Earnings Codes TF8 SS Refund Wage Adjustment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Sidney – Budget Review (B4-13-19)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Town is currently reporting accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … did not file the 2013-14 or 2014-15 property tax cap computation with OSC as required. The Board developed … that the Clerk-Treasurer files AUDs and property tax cap calculations with OSC within the prescribed statutory …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Skaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154