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XVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient and, therefore, … fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … the one year period ending December 31, 2012. Background Aspire provides a wide range of services to children with … Determine whether the costs reported by Aspire of Western New York on its CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
City of Long Beach Financial Condition and Cash Receipts from Recreational Activities 2013M48
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases Municipal Audits
… (2016M-318) County officials properly oversaw the water testing performed by the public water supplies and generally …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do not have written … produced by the village’s water system, as measured by master meter readings, with the water billed to customers. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the … and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Town of Stratford – Supervisor’s Records (2013M-11)
… 20th of the following year, or engage the services of a certified public accountant or public accountant to conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Olive – Claims Processing and Information Technology (2012M-223)
… period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a … Town of Olive Claims Processing and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Federal Impact on Higher Education – Federal Funding and New York
… federal actions will have a significant impact on higher education in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher Education in New York , New York has long benefited … funds that directly and indirectly boost institutions of higher education (IHEs) are threatened by federal action on …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationState Agencies Bulletin No. 1996
State Agencies Bulletin No 1996
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The … processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … for new bus purchases in a timely manner. The business manager did not report nine buses that were purchased during … accrued liability, retirement contribution, unemployment insurance, workers’ compensation and insurance reserve. As of …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1016.1
… Purpose The purpose of this bulletin is to continue to maintain up-to-date … addresses in the PayServ system and remind agencies of existing tools to do so. Affected Employees All Employees … such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … fund balance and reserves as a financing source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109The Economic Impact of the Great Outdoors
… encompassing 350,000 acres and providing hiking trails, boat launches and campgrounds as well as beaches, pools and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoors