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Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfOpinion 93-14
… of Roslyn , 56 AD2d 483, 392 NYS2d 926 affd 44 NY2d 845, 406 NYS 2d 760). In Bethpage Federal Credit Union v …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312II.3.D Evaluation – II. New York State Financial Accounting
… the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against … the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory … The committee appointed by the Comptroller with the consent of the Investment Advisory …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… State Comptroller Thomas P. DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for … State Comptroller Thomas P DiNapoli and the New York State Police today announced the arrest of Debra …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and assess the internal controls over justice court operations for the period January 1, 2012, through May … The purposes of our audit were to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 62 and 71 percent of the ensuing year’s budget and the highway fund had available fund balance that was between 21 … permits. Key Recommendations Establish reserves and include a provision in the budget for their funding, instead … Reduce the surplus fund balance in the general and highway funds. If the Board believes it is necessary to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, recording and … The purpose of our audit was to examine the Courts operations over the collection recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for … The purpose of our audit was to evaluate the Towns financial management of the Community Development Block Grant CDBG program for the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353State Agencies Bulletin No. 1800
… bulletin is superseded by Payroll Bulletin 1800.1 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, … The purpose of this bulletin is to inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Police Bulletin No. SP-102
… of $1,351. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment … may receive this payment immediately. Agency Actions To pay eligible employees, enter the following information on … the amount will be displayed on the employee’s paycheck stub. Questions Questions about this Bulletin may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… Award 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS … status on November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on … check for the Holiday Bonus Payment. There will be no direct deposit for this payment. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Agencies Bulletin No. 2418
… is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident … between their country and the U.S. with wages in tax year 2025 are affected. Background: According to the IRS … because of a Treaty or Exemption code. Effective Dates: 2025 Form 1042-S will include earnings paid in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholding