Search
DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in the second quarter compared to the same period last year, according to State Comptroller … Sales tax revenue for local governments in New York state dropped 271 percent in the second quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020State Agencies Bulletin No. 2041
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… a district corporation of the State, distinct and separate from the Towns of Halfmoon and Waterford, and located in … a result, the Board did not receive timely audit reports from the accountant. The independent audit report for 2009 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialWellsville Central School District – Financial Management (2017M-159)
… of our audit was to review the District’s financial management practices for the period July 1, 2013 through … Wellsville Central School District Financial Management 2017M159 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. … population of approximately 4,290. Budgeted appropriations for 2015 are $157,987. Key Findings The Board could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTri-Valley Central School District – Budgeting (2014M-094)
… a result, the District’s reported fund balance increased from approximately $8 million for the fiscal year ended 2009 … did not have to pay any retroactive salary increases from the collective bargaining agreements and, therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094East Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Yates County – Court and Trust Funds (2025-C&T-1)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Controls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … accounted for and payments are only made for appropriate business purposes. Our tests showed these controls have … Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsJefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andWSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incSUNY Bulletin No. SU-282
… of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-282-april-2019-state-university-new-york-suny-management-andUnified Court System Bulletin No. UCS-213
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units SA, SG, SK … processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility criteria: Citywide Association of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snState Agencies Bulletin No. 1474
… (0) in one or more record number Background As Part of the New York State and Civil Service Employees Association (CSEA), … over 39 consecutive pay periods beginning with the final paycheck of fiscal year 2015-2016. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationState Agencies Bulletin No. 1471
… Unit 01 DRP reductions is less than zero (0) in one or more record number Background As part of the New York … Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number , the Earnings field … pay period being processed Goal Amount: Carried forward from previous row Earnings: The difference between the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentOpinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … erection, construction, reconstruction or alteration of a building, when the entire cost of the work will exceed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17CUNY Bulletin No. CU-621
To provide agencies instructions to process the rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanics