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Real Property Tax Cap Information - Glossary
… operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, 2004. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesEmployer E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025CUNY Bulletin No. CU-372
… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) … Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although town officials consistently budgeted sales tax revenue in the town-outside-village general and highway … to zero, they improperly budgeted sales tax revenue in the refuse district. Town officials were unaware that sales tax …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda … School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s … properly authorized. Overtime payments totaled $41,663, of which $36,723 had not been preapproved. Because district …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-303
SUNY Bulletin No SU303
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-326
SUNY Bulletin No SU326
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today … so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying one … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing … for processing all state payments, reviewing tens of billions in state contracts annually and monitoring local …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … For current End of Fiscal Year FYE deadlines and notices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Utica, New York. UCP provides preschool special education … ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three preschool special … education programs. Key Findings UCP claimed $97,781 in non-allowable costs for the year covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) User Manual Training PowerPoint For all questions …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting