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City of Oneonta – Departmental Collections (2013M-13)
… tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by four of the seven … City Clerk’s Office. Except for minor discrepancies, which we discussed with City officials, we determined that cash receipts collected by the Finance and …
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
… After opening the Word document, select “Enable Content” in the security warning banner at the top. A security warning …
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
… State Common Retirement Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the …
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
… Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 … 36432, 36501, 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP …
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
… that are federally funded. Using this information as a source, the GSA issues an annual Catalog of Federal Domestic … The CFDA numbers represent, in most instances, the primary source for retrieving information from state accounting … records to prepare financial statements required under the Single Audit Act and to review compliance with the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Potsdam – Justice Court (2014M-014)
… compare a sample of receipts in the computer records with the monthly reports to the JCF. Periodically compare …
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 Control/State Liquor Authority (SLA) has adequate … issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic beverages. SLA also …
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
… transactions for Elevator Mechanics may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
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)
… had excess capacity on 124 of the 210 routes reviewed. We identified six routes which potentially could be reduced …
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)
… includes a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the …
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
… will be available in October, and will be the first to reflect the sales tax impact of the gas tax holiday …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s … a resolution listing employee wages and salaries, nor does the budget include a schedule of wages and salaries as …
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 … $32.05 3/30/2017 $31.90 $1.50 $33.40 3/29/2018 $32.04 $2.25 $34.29 3/28/2019 $32.75 $3.00 $35.75 3/26/2020 $33.61 …
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)
… – pdf] Purpose of 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 … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Government Accountability - Special Reports
… Efficiency and Effectiveness, October 2021 Compliance With Executive Order 95: Achieving Transparency and Citizen …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… individuals are released from prison, State budgetary savings may result if they are enrolled in Medicaid, which is …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 91-25
… or sickness incurred or resulting from the performance of duty the full amount of his or her regular salary or wages … a retirement for disability incurred in performance of duty allowance (see Retirement and Social Security Law, … , [vacation and sick leave accruals]; Benson , supra [night shift differential pay]; 1982 Opns St Comp No. 82-352, …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 88-11
… of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, … , 140 Misc 727, 251 NYS 577; cf . Stillwell v Morley , 50 Misc 2d 1012, 272 NYS2d 187, 190, revd on other grounds 26 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11