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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… six users not authorized to conduct online banking and the Business Official and Business Administrator inappropriately had administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Ticonderoga – Capital Project Management (2023M-38)
… [read complete report – pdf] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Throop – Highway Department (2021M-115)
… whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities. Key … Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Catskill – Accounting Records and Reports (2024M-66)
… – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and … to the Village Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the … required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mUnified Court System Bulletin No. UCS-123
… in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesDiNapoli: Local Sales Tax Collections Up 2.3% in October
… “October growth in statewide sales tax collections was led by New York City, buoying monthly performance after … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last … Local sales tax collections in New York state increased by 02 in July compared to July …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.78 billion, up $66.4 million … Local sales tax collections in New York state increased by 39 …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: School District Tax Cap Levy Remains at 2%
… districts and 10 cities with fiscal years starting July 1, 2026, including the “Big Four” cities of Buffalo, Rochester, … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … Employee fringe benefit and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsPride 2022
… allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely Founder and Executive Director, … Comptroller DiNapolis 2022 Pride Celebration …
https://www.osc.ny.gov/pride-2022Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mOperational Advisory No. 12
… in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 Guidance : The … updated due to references to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect … XII, Section 5.G - Entering the Appropriate Accounting Date Chapter XII, Section 6.C - Paying Prompt Contract …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesTown of Lockport – Justice Court (2018M-36)
… is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited bail when a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36