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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Agencies Bulletin No. P-813
Changes to Tax Methods Used for Special Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-813.pdfCentral Valley School District - Separation Payments (2018M-153)
Central Valley School District - Separation Payments (2018M-153)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-central-valley.pdfCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
audit, school district, Candor, separation payments, leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/candor-central-school-district-2022-21.pdfState Agencies Bulletin No. P-534
Perf Adv, Long Incr, Awards & Merit Payments - Man/Con
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-534.pdfLackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfAccounts Payable Advisory No. 35
… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsTown of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-982009C State of New York General Obligation Bonds, November 2009
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2009C-official-statement.pdfNew York City Employment Trends - April 2019
New York City is experiencing its largest and longest job since the end of World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2020.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately … the town supervisor and county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Churchville-Chili Central School District – Financial Management (2015M-354)
… Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, … operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354State Agencies Bulletin No. 1790
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … of $39,000.00 for calendar year 2020. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… 2019 found that, of the 51 projects that were awarded funding by HHAP during the three-year period ending March 31, … phase within two to four years of being awarded funding. Auditors also identified several areas for …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-55
… as used in such statutory and constitutional provisions, do not require contributions to depreciation reserve …
https://www.osc.ny.gov/legal-opinions/opinion-91-55