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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… York State by any resident or non-resident as described in Article 22 of the Tax Law. Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing … Article 33A of the Tax Law. 30222 Insurance Tax – Article 33 Tax imposed on insurance corporations doing business in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… billion increase to the New York State Common Retirement Fund's (Fund) low emissions equities index, doubling its investment. The Fund was the first public pension fund in the U.S. to create an index that excludes or reduces …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionTown of Seneca Falls - Information Technology (2018M-218)
… the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… have appropriate documentation and are paid at appropriate rates. Provide adequate management oversight. BPU officials …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Agencies Bulletin No. 1579
… taxes requires changes to New York City withholding taxes for employees with taxable income of $500,000 or less per … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Thompson - Board Oversight (2018M-69)
… ensured financial transactions were accounted for timely and accurately and leave accrual balances were accurate. Key Findings The … duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … $6.7 million. Key Findings A majority of the Board does not audit claims prior to payment. The Secretary signs checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our initial report, issued on June 14, …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-follow