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Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… records and reports. … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Canton - Compensation and Benefits (2018M-159)
… Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during … this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or certain health … any increases above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds as … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Broker Search for Internal Equity and Fixed Income
… website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of any broker as eligible to execute … Inspector General at [email protected] in the event it becomes aware of a violation of such restrictions. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold within their jurisdiction. The Office of …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s … The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358CUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterCUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for … the Professional Staff Congress/CUNY contains a provision to pay appropriate compensation for Department Chairpersons working the Summer. Pursuant to an additional settlement agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool … year ended December 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, … education itinerant teacher (SEIT) and related services to disabled preschool children. KQC leases office space in … for its business operations. In turn, KQC subleases to and shares office space with another privately-owned …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – … the Invoice Received Date is required for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCUNY Bulletin No. CU-590
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundation