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Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment … "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressCUNY Bulletin No. CU-709
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Amherst Central School District , Friendship Central School … Butry at 518-474-4015 or email: [email protected] . Amherst Central School District – Financial Condition (Erie …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOversight of International Offices
… monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure … was April 1, 2010 through October 17, 2012. Background ESD's International Division is responsible for promoting … businesses increase exports and expand visibility of their business in the global marketplace; and develops and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health … New York State Insurance Department NGA Center for Best Practices: State Employee Wellness Initiatives …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsV.3.E Programs – V. Chart of Accounts (COA) Governance
… or modify a Program value, complete the COA Change Request Form which can be found on SFS Coach and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsUnified Court System Bulletin No. UCS-298
… the various agreements between the Unified Court System of the State of New York and the affected bargaining … must have completed at least 20 years of continuous service, 25 years of continuous service or 30 years of … Annual Addl Earnings (to prevent making another payment) Retirement Information The Judicial Longevity Bonus Payment …
https://www.osc.ny.gov/node/126261Charlotte Valley Central School District – Financial Condition (2013M-232)
… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … $723,000 for the same time period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of … jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York and has a …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … million. Key Findings County and Department officials had not established an adequate system of internal controls over … assessment of DWI fees to ensure that Department employees have adequate and specific guidance in determining the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. … State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Review of Credit Card Expenses at Finger Lakes DDSO
… Purpose We reviewed select Procurement Card transactions incurred by … household items necessary to keep the homes operational. When making these purchases, employees must follow New York … Lakes DDSO follow New York State procurement requirements when purchasing food and household items. If necessary, work …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoVillage of Suffern – Budget Review (B8-15-13)
… are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general fund budget … because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there … to use the tax stabilization reserve to lessen the real property tax levy. … Village of Suffern Budget Review B81513 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Oversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingLocal Sales Tax Data, Reports and Resources
… the First Quarter of 2025 May 2025 Sales tax collections for local governments and other local taxing entities in New … growth was below the 3.5 percent average growth rate for the 2010 to 2019 period of recovery and expansion … increase over the third quarter of 2019, although these increases were not as strong as in the pre-COVID first …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesState Comptroller DiNapoli Releases School Audits
… surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits