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Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… such as service counters with a portion at an accessible height and signs at interior offices with raised lettering … signs identifying accessible parking mounted at the proper height. Four components at the Department of Public Works …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Pendleton – Capital Projects (2024M-72)
… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an independent public … by a Board of nine members who are appointed by the County Legislature. For our audit period, the IDA reported … Niagara County Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… The District’s LOSAP point system is not consistent with New York State General Municipal Law (GML). District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 components … the City Court, such as service counters at an accessible height. Seven components at the Fire Station, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a … West Fort Ann Volunteer Fire Company Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… January 1, 2014 through January 31, 2015. Background The Saratoga County IDA is an independent public benefit … established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the Saratoga County Legislature. Key Findings The IDA had …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60DiNapoli Tracks State and City Spending Related to Asylum Seekers
… from Fiscal Year (FY) 2023 and FY 2024 through Sept. 30 is $1.89 billion. “New York City and state are facing … provide transparency on this emergency spending and show why additional funding and logistical support is needed from the federal government.” The tool breaks down state and city spending by agency. For state agencies, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingState Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and … Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the following … must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2001 11/01/2001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 709
… of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve … schedule outlined in this Bulletin. Processing Dates Check Date Must be Received by OSC by Prior to 3/31/07 5/4/07 … of the new processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New … Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditAcceptable Time and Attendance Systems – Legacy Reporting
… accruals. The system should include a signature and attestation by the employee that full hours were worked, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the fourth quarter of 2018. The planned sales of $6.91 billion include $4.74 billion of new money and … today announced a tentative schedule for the planned bond sales for the state New York City and their major public …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Comptroller Thomas P. DiNapoli today urged New Yorkers to read the fine print on gift cards this holiday season for … the retailer and use gift cards within a year of purchase to avoid inactivity fees. Money from unused gift cards issued by New York businesses is turned over to the State Comptroller’s office as abandoned property after …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-season