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Vestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … and in the Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Suffern – Budget Review (B8-15-13)
… fund’s deficit. The adopted budget increased sewer rates by 5 percent to generate future operating surpluses. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Ilion – Information Technology (2015M-34)
… purpose of our audit was to examine IT controls over the Village’s electronic data and computer resources and the … period January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … County, and has a population of approximately 8,000. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Genesee Falls – Fiscal Stress (2013M-146)
Town of Genesee Falls Fiscal Stress 2013M146
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition … Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
Buffalo Academy of Science Charter School School Building Lease 2013M138
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Monticello Joint Fire District – Fiscal Operations (2017M-80)
… of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… 1, 2013 through June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public … a seven-member Board of Directors that is appointed by the County and includes four members that are County Legislators. Key Findings Because the TCIDA does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardState Comptroller DiNapoli Releases Municipal Audits
… improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax … $52,550. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsOrdinary Death Benefit – Career Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … employed, or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … employed or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitLocal Sales Tax Data, Reports and Resources
… 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year … and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in … and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesComptroller DiNapoli Statement on January State Cash Report
… by my office today confirm the substantial shortfall the Governor and I announced earlier this month. In addition, the … negotiating next year's budget. As one step, I urge the Governor and Legislature to make the prudent financial …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 53
… and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and … for both open and closed POs, as well guidance to all agencies on how to record trade-in allowances in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersEthical Standards for State Agency Contractors Act
… inherently governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. Memo … inherently governmental and missioncritical functions or rendering a service or s …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance Board has established requirements and roles to form the foundation against which governance policies and … tree placement from OSC. COA and KK change request form and instructions for submitting modifications to COA and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceVI.2.B Policies/Laws – VI. Budgets
… Full Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two … requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget … OSC will, as a general rule, fully segregate as available all new appropriations at the start of the fiscal year, at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws