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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of May 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As a result, the property … Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or four …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200State Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to … the Retirement Incentive Program: Code Description Purpose TRI Targeted Retirement Incentive Identifies employees who … To inform agencies of the creation of Reason Codes TRI and NPR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesDiNapoli: Local Sales Tax Collections Increased by 4% in August
… cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what each … Table Monthly Local Sales Tax Collections by County and Region …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustOverview – Employer Contributions and Rates
… calculate your annual invoice and bill you for a portion of the cost of your employees’ benefits, contribution rates are announced … later. The following pages will explain the Fund’s sources of income, your annual employer contributions and how … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account Description Federal … Fund Payments Guide to Financial Operations REV. 01/13/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. Background The George F. … Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The Director and Library officials …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214City of Peekskill – Financial Condition (2014M-105)
City of Peekskill Financial Condition 2014M105
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Village of Remsen Audit Follow Up – 2020M-119-F
… in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results of Review … The Board was unable to provide a reasonable explanation for taking no corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
Gananda Central School District Financial Condition 2014M62
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately … contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115CUNY Bulletin No. CU-530
… Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks dated March 3, 2016 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… by District Council 37 Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks dated January 22, 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… York State Comptroller Thomas P. DiNapoli finds positive signs of business and employment growth that offer reason to … Recovery The Rockaways saw steady business growth since 2000, with the number of businesses increasing by nearly 60% … economically resilient, increasing by nearly 60% since 2000, with a burgeoning small business community. Steady …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller DiNapoli Releases Municipal Audits
… No. 1 Board of Cooperative Educational Services (BOCES) – Credit Cards BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the … not be included in the calculation of overtime. City of Mount Vernon – Building Department Fees and Fines … completed audits of the Town of Johnstown the City of Mount Vernon the Village of South Glens Falls the Woodgate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2