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Elba Central School District – Financial Condition (2013M-240)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … would have in reducing fund balance or the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… related to racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense … those voting "against” it, the proposal received majority support. “Shareholders sent a loud message to Amazon that … Proposal From New York States Pension Fund Received Support From 4418 Percent of Shareholders …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonCity of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… . When the ROA is complete, print, sign and date it. Then, submit it to the secretary or clerk of the governing …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… and Inclusion. The hearing, titled “By the Numbers: How Diversity Data Can Measure Commitment to Diversity, Equity and Inclusion,” focused on how investors … companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… and the Director of the Office of Management and Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic Assistance Program … awarding agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Potsdam – Justice Court (2014M-014)
… approximately 16,000. The Town Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases … The Court did report these tickets to the Department of Motor Vehicles (DMV) as being paid and/or disposed, but did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsCUNY Bulletin No. CU-657
… of the rows that exist on the employee’s Job Data page. Tax Information These monies are taxable income and are … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationCity of Long Beach – Budget Review (B24-7-4)
… amounts that are expected to be realized from a 25 percent increase in metered water rates and a decrease in sewer rents … mindful of the legal requirement to maintain the tax levy increase within the tax levy limit as permitted by law, …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial … track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyHampton Bays Union Free School District – Claims Processing (2013M-333)
… were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for proper District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims …
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)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Agencies Bulletin No. 2065
… for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council 82 that are currently in or were previously in Bargaining Units 61 from years 2016 through 2022, with union dues withheld … 5,2022 membership dues for employees in Bargaining Units 61 (Code 202) will increase from $35.97 to $40.47 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158