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Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of … collected from the soccer concession stand. The Commission has not filed annual update documents with OSC since 2004. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Board did not establish procedures to help ensure that fuel was dispensed only into Town vehicles and equipment by … There were no procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings Based … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… to ensure that all cash collections are properly recorded and accurately accounted for. Those controls included policies and procedures that provided guidance to Library staff … performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to approximately 250 … which is a public school that is not under the control of the local school board, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Churchville-Chili Central School District – Financial Management (2015M-354)
… in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected … reported year-end unrestricted fund balance that complied with the 4 percent statutory restriction from fiscal years … Assistant Superintendent for Business provides the Board with an annual reserve report that includes the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the … totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year increases. … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberState Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions Questions regarding tax … To inform agencies of the new warning message that will display when an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionSUNY Bulletin No. SU-52
… OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 TIAA … verify the general deduction and retirement panels and cancel or initiate appropriate deduction information. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areState Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxReal Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and … Find Real Property Tax Cap Information for Local Governments …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli: Tax Cap Remains at 2% for 2027
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … fiscal year, above the 2% allowable levy increase. The tax cap, which first applied to local governments (excluding New … a provision that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-tax-cap-remains-2-percent-2027Industrial Development Agencies in New York State
… Reporting Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting … in an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the … . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Agencies Bulletin No. 1989
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise or settlement of … (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. …
https://www.osc.ny.gov/legal-opinions/opinion-91-32