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Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is … an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal … a $1.5 million grant based on the original project scope and design. At the conclusion of our audit fieldwork, they …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Thomas P. DiNapoli. Overall, local collections totaled $1.82 billion, up $53.3 million compared to the same time last … than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearState Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 2002-9
… You ask whether a town may pay a small "stipend" to one or more individuals who provide assistance in the … Whether a town may pay a small stipend to one or more individuals who provide assistance in the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9SUNY Bulletin No. SU-123
… Pay Basic Code - FEE Max Head Count - 9999 Position Pool ID - 001 Earn Code VVV (Scholarship Income Code 15) for use … Number (ITIN), the agency should create a temporary ID number for the EmplID field. The SSN field must remain … Code 15 Country: (enter country from Form W-8BEN) Treaty ID: Select appropriate Treaty ID Treaty Exp Date: (populates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 94-20
… Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow … In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for snow and … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 1759
… of the implementation of the New York State Paid Family Leave program Affected Employees As of August 22, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionOpinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … Concerning the responsibility of municipal officials in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanClaryville Fire District – Budgeting Practices (2014M-59)
… Department. Budgeted appropriations for the 2014 fiscal year are $168,348. Key Findings The Board is making … anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… to review the District’s controls over the recording and reporting of financial activity for the period January 1, … Hortonville Fire District Financial Reporting 2014M188 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Edinburg Common School District – Tax Collection (2016M-233)
… but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… The Town of Islip Industrial Development Agency is an independent public benefit corporation whose purpose is to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTapestry Charter School – Procurement (2017M-203)
… our audit was to determine whether School officials used a competitive process to procure goods and services for the … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203