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Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… Guidelines Consider adopting federal lodging, meal, and mileage guidelines as your maximum rates for travel … related to health concerns or handicapped access. Meal reimbursements The governing board may either: Reimburse … a fixed per diem allowance (not to exceed the standard meal allowance for business related travel prescribed for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) to … This Act provides for the distribution of information of federal domestic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedXII.6.L Replenishing an Advance Account – XII. Expenditures
… search by Vendor ID starting with "041" and/or Vendor Name 1. Refer to Section 5 - Agency Payment Preparation and … list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are … (or insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service … credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are taken before tax for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… 677 school districts as well as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Tax Cap Below Two Percent
… annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a … was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentOptional Service Credit Purchase Payments – Enhanced Reporting
… . From your Account Homepage, click the “Access Reporting Dashboard” button. Choose your location code. Click the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed automatically. Affected Employees: … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections? Audit Period … $12.8 million. Audit Summary The Clerk did not properly record, deposit, report and remit collections and … of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsOpinion 2010-2
… bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded … by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … v County of Suffolk , supra , the County had conducted an auction for the sale of several parcels of surplus real …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… Sequence – used to indicate which address from a vendor’s record should be used to mail a check. Vendor Location – … OSC. Process and Transaction Preparation: Agencies should contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data released today … The latest calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148DiNapoli Announces Latest Fiscal Stress Scores
… the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These … System (FSMS) scores, including eight that were released today. “The number of local governments designated in fiscal … excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 231
… certain agencies or titles required to have a fingerprint search through the Division of Criminal Justice Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingState Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … the most economical way. Poland Central School District – Claims Audit Process (Herkimer County) District officials … an inventory of fixed assets and other equipment and property with a value of more than $1,000. District …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in … District – Purchasing (Nassau County) The purchasing agent did not ensure purchases adhered to the district’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,961 without knowing …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-310
… County 109XX Effective Date(s) Paychecks dated October 25, 2007 OSC Actions OSC will automatically apply the Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employees