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Town of Taylor – Financial Management (2016M-391)

… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not … records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

SCAM ALERT

… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …

https://www.osc.ny.gov/retirement/scam-alert

State Agencies Bulletin No. 274

… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and deadlines. Reminder for Returned Checks Do not return any payroll check to OSC … To notify agencies of Report of Check Returned for Refund or Exchange AC230 procedures and deadlines …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230s

DiNapoli: Tax Cap Remains at 2% for 2026

… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026

State Agencies Bulletin No. 709

… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in … To notify agencies of the new processing schedule for AC230s Report of Check …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecks

DiNapoli Tracks State and City Spending Related to Asylum Seekers

… New York City. State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum … assistance with their basic needs,” DiNapoli said. “My office has launched a new tool to provide transparency on … support is needed from the federal government.” The tool breaks down state and city spending by agency. For state …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekers

Village of Victor – Financial Management (2015M-166)

… through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Village of Medina – Ambulance Service Billings (2014M-326)

… sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect Village … to adequately enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, … Most federal agencies require the submission of reports …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The … established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

CUNY Bulletin No. CU-719

… Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr Bef Tx BTX19D Metro+ Fam Std Full Rdr Bef Tx The City of New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Oneida Public Library District – Cash Disbursements (2015M-20)

… bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

State Agencies Bulletin No. 147

… On the time entry panel enter: Earnings Begin Date: First day of Pay Period Earnings End Date: Last day of Pay Period Earn Code: FRC Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money earned for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Town of Saugerties – Justice Court Operations (2015M-47)

… over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. Background The Town of … period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither … reports. Not all cash receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a … Town of Wappinger Financial Condition 2013M94 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. Background The Summitville Fire Company provides fire protection services for the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423