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XVI.4.B Tax Revenues – XVI. Financial Reporting
… as follows: Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly … costs for its preschool special education programs. Key Findings For the year ended December 31, 2013, we … not comply with bidding requirements outlined in the RCM. Key Recommendations To SED: Review the disallowances and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… institutional payroll, which includes employees working at the regional institution facilities for the state … risk of delay. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsOpinion 88-73
… Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: … may not establish a capital reserve fund for improvement district purposes. This is in reply to your letter asking … class may establish a capital reserve fund for improvement district purposes. You note that suburban towns are …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Dutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… State Police. “While people across the state struggled to deal with the economic impact of the pandemic, Jennifer Colucci allegedly used taxpayer dollars to fund her own personal online shopping,” Comptroller … DiNapoli said. “Taxpayers expect their tax money to benefit their community, not to pay for an individual’s …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherCity of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Village of Monticello – Board Oversight (2013M-226)
… oversee Village operations. The full Board did not audit all claims, which totaled approximately $19 million, as … Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property … model an appropriate leadership model. Audit and approve all claims prior to payment, and ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Amortization Schedules and Payoffs – Contribution Stabilization Program
… payment schedule. You can save on interest costs by paying off amortizations ahead of schedule. To calculate a payoff … of search results, click the amortization you want to pay off. Enter your preferred payoff date in the Payment Date … Click the “Calculate Payoff” button. If you plan to pay off an amortization, please notify us in advance so we can …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly … stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000State Agencies Bulletin No. 1933
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a … Pay Period 8L or Institution Pay Period 9L. If the agency does not submit the transaction to withhold the full value of … related to a Workers’ Compensation Leave or Military Leave any time during this period, the increment code of the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a … Pay Period 7L or Institution Pay Period 8L. If the agency does not submit the transaction to withhold the full value of … related to a Workers’ Compensation Leave or Military Leave any time during this period, the increment code of the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsCUNY Bulletin No. CU-312
… Purpose To provide instructions for processing payroll deductions for … not enter a deduction end date for employees who choose to participate. Option 2 Calendar Year 2008 Program – … Number and name. The payroll deduction is the amount to be deducted from each paycheck, not the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-312-2008-united-way-cuny-campaignDiNapoli Releases Subway Ridership Dashboard
… the state’s decisions around subway service are guided by objective data and the needs of community members.” "We …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboard