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Elba Central School District – Financial Condition (2013M-240)
… Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240West Valley Central School District – Financial Management (2013M-178)
… of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemNiagara County – County Bridge Maintenance (S9-13-2)
… of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 … for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Schaghticoke – Budgeting (2013M-239)
… unexpended surplus funds to keep the tax levy and user rates stable. However, this practice resulted in budgets that … The cost of operations is not sustainable based on the current levels of unexpended surplus funds maintained. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Fishers Island Ferry District – Financial Operations (2016M-156)
Fishers Island Ferry District Financial Operations 2016M156
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and … alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups … and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyHampton Bays Union Free School District – Claims Processing (2013M-333)
… Background The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by the Board of Education which comprises five … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Cayuga County – Court and Trust Funds (2024-C&T-5)
… Court and ensure annual reports are accurate and all cases are appropriately reported. The County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5City of Long Beach – Budget Review (B24-7-4)
… tax levy increase within the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Potsdam – Justice Court (2014M-014)
… 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections growth continued to be strong in July, despite the participation of many counties in the gas …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… increase of 10.7%, or $74 million, over November of 2021. All but a handful of counties experienced some year-over-year …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberV.3.D Accounts – V. Chart of Accounts (COA) Governance
… Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 Miscellaneous … 36432, 36501, 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP … trees are organized as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsContract Advisory No. 23
… State Comptroller Bureau of Contracts 110 State Street – 11th Floor Albany, New York 12236 Agencies should confirm …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees Background On … Actions SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyState Agencies Bulletin No. 1706
… Military and Naval Affairs, employees in Bargaining Unit DM and Benefit Program DMN will be eligible to participate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-naval