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New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of dollars' worth of … add to New York's heightened uncertainty surrounding state tax revenues and federal aid. "I urge members of New York's …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0CUNY Bulletin No. CU-576
… of a pay period for employees on a current pay cycle, the payroll system does not take union dues or agency shop fees … paycheck. Questions Questions should be directed to the Payroll Deduction Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the … Only the Office of the State Comptroller can close a contract in the Statewide Financial System regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of North Collins – Supervisor’s Records and Reports (2015M-99)
… of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The Town is governed by four Board members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The current Supervisor did not maintain accurate and complete accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Establishing the Standard Work Day – Legacy Reporting
… the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an … all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … our audit was to review the Towns accounting records and reports for the period January 1 2010 through July 31 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … Key Findings The Clerk did not retain source documents to support property tax payments received and did not always …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Overview – When Employees Retire
… Responsibility Employees must apply for retirement in order to start receiving their pension. To apply, by law, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewManagement and Control of Employee Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Management and Control of Employee Overtime Costs ( 2009-S-87 ). Background Our … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followWyandanch Union Free School District – Budget Review (B25-7-3)
… Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Canajoharie Central School District – Fuel Purchasing (2021M-170)
… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … School District District officials adequately managed fuel purchases and audited fuel claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Albion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Wolcott – Financial Management (2020M-131)
… for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating … Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Clayton – Claims Auditing (2021M-81)
… Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves were not reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementArlington Fire District – Station Number 5 Renovation (2022M-54)
… who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to disclose their financial interest in the … and lease amendments between the District and the Company (also referred to as Landlord). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Town of Ephratah – Accounting Records and Reports (2022M-138)
… from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days late. The …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138