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Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Putnam Central School District – Fund Balance Management (2020M-27)
… overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance … funds as a financing source to fund one-time expenditures and reserves, pay off debt or to reduce District property … realistic estimates of appropriations. Periodically review and update the District’s multiyear financial plan for actual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Arkport - Information Technology (2019M-203)
… and procedures. Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT … Enter into a professional service contract with the IT vendor that sufficiently defines the role and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded … that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Police Bulletin No. SP-151.1
… requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ … we remain focused on long-term stable returns for New York’s public employers and workforce. Uncertainty may be a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills enacted … Division of the Budget present revenues and expenses in detail. This includes major revenue sources for each fund, including detail for each major tax and for major components of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on … Register and Employee’s Paycheck/Advice The Earnings Code LOS (or the appropriate non-resident alien earnings code) …
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
… or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … Same as the Earnings Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on … Register and Employee’s Paycheck/Advice The Earnings Code LOS (or the appropriate non-resident alien earnings code) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a … Did the Town of Spencer Town Board Board and officials seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching … office include the use of questionable social security numbers and intentionally misstating deductions. Find out how …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced … Thomas P DiNapoli St Lawrence County District Attorney Gary Pasqua and the New York State Police today announced …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal … Determine whether costs reported by Upstate Cerebral Palsy on its CFRs were properly calculated …
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)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is receiving adequate financial reports to perform its duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248