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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects Spending by … Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1962
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of … Willsboro town clerktax collector was sentenced to serve five years probation …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli Releases Municipal Audits
… of the 2018 appropriations, remains excessive. Town of Warwick – Water and Sewer Fund Financial Condition (Orange …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-277
… salary increases over four fiscal years beginning April 1, 2016. The salary recommendations may be abrogated by statute prior to April 1 of the year being paid. The Final Report recommends that, effective April 1, 2019, the salary of a Supreme Court Justice shall be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-cityWalden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … for Business did not always review accrued vacation leave payments. Key Recommendation Review and approve all separation payments prior to processing. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… town seneca falls information technology audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in September 2019. Background The Town is located in Seneca …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… audit report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… determine if District officials performed proper criminal history background checks for the period July 1, 2014 through … Key Finding District officials properly performed criminal history background checks, which helped ensure the safety of … Waterville Central School District Criminal History Background Checks 2016M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the audit report released in October 2018. Background The … Based on our limited procedures it appears that the Village has made modest progress implementing corrective …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Agencies Bulletin No. 1832
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) Changes will be effective in paychecks dated April 23, 2020 (Institution) and April 29, … (Administration). OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-associationNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… State Comptroller Thomas P. DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a … president, but for all public employees in New York, from the village hall to the classroom to the state capitol. “He championed pension … State Comptroller Thomas P DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57