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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Audits
… that make these sales, including out-of-state sellers and online marketplaces, to register for a Certificate of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsOpinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and estimated revenues in accordance with the classification of accounts prescribed by the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Comptroller DiNapoli Releases Municipal Audits
… Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire … meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations … committee generally does not provide adequate oversight of company financial activities because the treasurer does not …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES officials properly claimed BOCES aid totaling $3.8 million for administrative expenditures, officials … officials properly claimed BOCES aid totaling $39.3 million for approved aidable services and reached out to … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and mid-sized cars and calculated the total cost of operating the vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemUnified Court System Bulletin No. UCS-177
… Purpose To notify agencies of the new voluntary supplemental insurance program available to members of the NYS Court Officers Association. Affected Employees … will automatically process deduction transactions using the new deduction code 550. Boston Mutual will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeUnified Court System Bulletin No. UCS-125
… the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-111
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … Unit SN represented by the Court Attorneys Association of the City of New York Effective Date(s) Paychecks dated February 7, … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesUnified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 534 , First … To notify the Unified Court System of the modified eligibility for Deduction Code 534 First Unum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesUnified Court System Bulletin No. UCS-26
… new program, Future Planning Associates, will send OSC a biweekly file to start and/or cancel the deduction. Agency … by OSC. Questions Authorization cards and questions concerning this insurance program should be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtState Comptroller DiNapoli Statement on the Federal Government Shutdown
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal government … New York State Comptroller Thomas P DiNapoli released the following statement today on the shutdown of the federal …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownTioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168State Agencies Bulletin No. 1056
… information about eligibility, employees may contact Scott Florence by e-mail at [email protected] . Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationII.4.B Basis of Accounting – II. New York State Financial Accounting
… on the modified accrual basis for the governmental funds (those through which most governmental functions are … for the government-wide financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. … for UCS employees) each fiscal year to be eligible for a performance advance. Please refer to the Salary Manual, … then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorState Agencies Bulletin No. 159
… program, Liberty Mutual Insurance Company, will send OSC a biweekly file to start and/or cancel the deduction. Agency … be processed automatically by OSC. Questions Questions concerning this insurance should be directed to Liberty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Accounts Payable Advisory No. 46
… 4,F – Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceHornell City School District - Financial Management (2019M-38)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38