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DiNapoli Releases Interactive Map of Local Census Results
… population statistics by age, race and ethnicity, along with housing trends, in New York’s cities, counties, towns … closely followed by the North Country and Mohawk Valley, with declines of 2.9% and 2.2%, respectively. Overall, cities … Black people increased in all classes of local government, with towns experiencing the largest increase, at 9.3 percent. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… is accessible from the SFS home page after logging in with your SFS user ID and password.. To add or modify a GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation for State employees and certain non-employees … duties. 50105 Regular Employee – Standby Pay Additional compensation authorized by the Director of Budget for regular … period of time. 50106 Regular Employee – Extra Service Compensation to an employee for work performed in an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceVillage of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Andover – Audit of Claims (2013M-388)
… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Local Sales Tax Data, Reports and Resources
… Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025 May 2025 Sales tax collections for local governments … in aggregate, experienced 2.5 percent growth. | Regional Table [.xlsx] Local Sales Tax Collections Increased by 1.6 … Statewide local collections this past quarter continued a general trend of declining growth that followed a …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing … as the Taxpayer Identification Number or TIN when dealing with the federal government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the … Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10More About This Retirement Plan – Special 20- and 25-Year Plans
… Legislature. If you joined PFRS July 1, 2009, through January 8, 2010, you may not be covered by the benefits … by the City of Yonkers, who joined July 1, 2009, through January 8, 2010, are covered under Article 14. The …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 90-9
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's … certification) LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and … 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has established the office of village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … the giving of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also … as will legitimately assist in the regulation of the business or occupation and may not exceed necessary or …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 89-48
… for work performed and/or materials provided in connection with the improvement of real property are held in the … custody of the county clerk and are indexed in accordance with subdivision 10 of section 37. The bonds should be … for work performed and/or materials provided in connection with the improvement of real property. Upon approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 1129
… Account Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term … this document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, … Charge Interface with SFS PayServ will continue to use CAS Cost Centers when posting payroll transactions to SFS. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Treasurer has not filed the annual update document (AUD) with OSC for 2010, 2011, 2012 and 2013 as required by GML. … by GML or other State statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Government-Wide Financial Data – 2021 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2023 Financial Condition Report
… into two types: Governmental activities: includes most of the State’s core services as well as general … The 2023 year over year increase in net position is most notably related to increased tax revenue resulting from …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOpinion 2004-7
… of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users … outside the village, the right to make connections with mains and reservoirs of the village for the purpose of … of rules, regulations and local laws not inconsistent with law for enforcing the collection of water rents and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7