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Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an … Baldwinsville Public Library Private Funds and Employee Leave …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 million. Key Findings The … levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and if unable to determine the origin of the reserve, reestablish the reserve in conformance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … could realize up to $654,000 of annual cost savings and as much as $1.4 million in avoided future bus replacement costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesWyandanch Union Free School District – Budget Review (B24-7-2)
… the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Locust Valley Water District – Budgeting (2013M-179)
… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… DiNapoli. Overall, local collections totaled $1.7 billion, up $232 million from April of last year. “While local sales …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… Local sales tax collections in New York state increased by 16.7% in … $1.7 billion, up $242 million from May of last year. “Sales tax collections for most local governments were quite … 34.8% in May. Among cities that impose their own general sales tax, the City of Oneida came in at the highest at …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayV.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank … Sullivan County) The board did not adopt realistic budgets for the 2014 through 2016 fiscal years. Although total …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… DiNapoli testified today before the U.S. House Committee on Financial Services Subcommittee on Diversity and Inclusion. The hearing, titled “By the … Commitment to Diversity, Equity and Inclusion,” focused on how investors utilize such data. DiNapoli said research …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Agencies Bulletin No. 954
… The Program is effective beginning on September 1, 2009. Payment information Each active mentor will receive a … following procedure when reporting the Mentoring Program payment on the Additional Pay page: Earnings Code: MSB … Date: 9/1/09 or date the employee becomes eligible for the payment Annual Additional Earnings: $1,000 Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 446
… 14, 2003, Upromise Investments, Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and … account management information. The new on-line enrollment form requires a "yes" response to the " Are you employed by … will direct the employee to the correct direct deposit form. Upon completion of the enrollment/change process, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. The audit included seven … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … is the District’s chief fiscal officer responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fDiNapoli: Fewer School Districts Overriding Tax Cap
… For example, one district’s allowable levy limit was 21.7 percent less than in the year prior while another district’s allowable levy limit was 45.5 percent higher than in the prior year. Additional … breakdown of tax levy data, download the Excel file here: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , Town of Olean … to ensure that completed bank reconciliations are correct. Hauppauge Fire District – Mandatory Training and Procurement … Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District Village of Holley Town of Olean Fire …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. Attorney … Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School Resource Officer Contract, in which the Village of Avon agreed to provide an off-duty …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… county sewer district. You state that the county district does not serve all the residents of the portion of the town … for the establishment of a town sewer district that would connect with facilities in a nearby city. You ask whether it … to individual properties within a town sewer district without the consent of the town district (County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-72V.3.E Programs – V. Chart of Accounts (COA) Governance
… originally assigned by alphabetical order of agency/entity name. Additional ranges are assigned the next available … transactions will use the Program code “99999”. Common statewide concepts across agencies are combined into a … level or Sub Program values are not duplicated under a common statewide concept major program, these specific lower …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonal