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Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mHammondsport Central School District – Investment Program (2024M-63)
… $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Municipal … Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of … Lumberland Fire Department Inc Controls Over Financial Activities 2014M110 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Agencies Bulletin No. 329
… Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageState Agencies Bulletin No. 779
… equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … 1/1/08. The Action/Reason codes of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also … using the Action/Reason codes of Pay Rate Chg/CSL (Correct Salary). Questions Questions about this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseGeneral Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOpinion 96-15
… or from the town's planning and zoning activities is properly chargeable to the area of the town outside of any … part-town and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a … are a townwide or a part-town charge. The general rule is that all taxes for town purposes must be levied on the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… v Town of Newburgh , 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 91-8
… NYS 930; see also 15 McQuillin, Municipal Corporations [3rd Ed, Rev.], §43.56). Finally, although the treasurer's … Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n v … of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521 …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… of New York State small businesses received assistance in recent months through the federal government’s Paycheck … survey data for the week ending June 27. $38.2 billion in PPP loans were approved for New York applicants through … provide guidance to lenders about prioritizing borrowers in underserved and rural markets, those borrowers, including …
https://www.osc.ny.gov/reports/covid-19-august-5-2020DiNapoli Releases January State Cash Report
… totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last … watching closely to see if revenues meet the Division of the Budget's projected growth." Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportComptroller DiNapoli Releases School Audits
… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited … $2.3 million more in revenue than budgeted. Susquehanna Valley Central School District – Budgeting Practices (Broome …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1