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DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterState Comptroller DiNapoli Releases Municipal Audits
… County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk … for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … have left the city in a vulnerable financial position. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent … from May of last year. “For the second straight month, local sales tax collections had a tremendous boost. Strong …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… auditor or authorize a separate board of commissioners to audit claims incurred by that board and payable out of … Fire Commissioners. Town Law Section 176(4-a) No authority to create a claims auditing position. City May be the … public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCUNY Bulletin No. CU-141
… Purpose To explain agency procedures for processing increases. … in the time entry panel. The earn code AJR must be used to report the combined retroactive adjustment for all … new rates and appropriate earnings codes, will be faxed to agencies. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-141-pay-rate-changes-cuny-skilled-trade-titlesRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 through … 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsGeneva City School District - Reserves (2018M-51)
… complete report - pdf] Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51CUNY Bulletin No. CU-408
… Employees represented by the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… Employees represented by the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… Employees represented by the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-249
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Institution checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-249-district-council-37-local-2627-union-dues-and-agency-shopCUNY Bulletin No. CU-282
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Institution checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-282-district-council-37-local-2627-union-dues-and-agency-shopSpencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCity of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Sagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … one-time expenditures, funding needed reserves or reducing property taxes. Adopt policies and implement plans for how …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Forms and Templates
… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesVillage of West Hampton Dunes – Financial Operations (2013M-390)
… annual financial report with OSC late by as much as 951 days after the statutory filing due date. Estimated revenues … File annual financial reports with OSC within 60 days following the close of each fiscal year, as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132