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Roxbury Central School District – Financial Condition (2013M-207)
… 23, 2013. Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board of Education which comprises five … upon all information available at the time the budget is developed. Review all reserve balances and determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Software Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Jefferson 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-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Central Islip Union Free School District – Financial Management (2013M-380)
… 2012 through June 30, 2013. Background The Central Islip Union Free School District is located in Suffolk County. The … Central Islip Union Free School District Financial Management 2013M380 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Candor – Fund Balances (2014M-157)
… 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately … its boundaries. The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnified Court System Bulletin No. UCS-112
… Bargaining Unit SR with Union Dues (Code 243 ) and Agency Shop Fee (Code 210 ). The new dues structure changes the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. … room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship payments are processed through the NYS payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for … Check Returned for Refund or Exchange) Affected Employees To maintain the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … MFA functionality for New York State Payroll Online NYSPO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineState Agencies Bulletin No. 1974
… State Agencies Bulletin No 1974 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… oversight, and long-term planning. Background The Village is located in the Towns of Wappinger and Poughkeepsie in … financed primarily with real property taxes. The Village is governed by the elected Board composed of the Mayor and six Trustees. The Board is responsible for the overall management and oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts … to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming … property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 90-41
… existing sewer system wholly against benefited properties. You indicate that the existing village sewer system was … In this regard, we note that the bill jacket includes a letter, dated June 11, 1973, from the Office for Local … supports this interpretation of legislative intent. That letter states, in part, as follows: The amendment to §14-1410 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41