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Taxes – 2021 Financial Condition Report
… of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the lowest since SFY 2016-17 and declined 10.6 percent from the previous year. A 24.4 … three-quarters of the states rely more heavily on sales and user taxes. Effective January 1, 2021, the State’s top …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the … Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes Template”. To add or modify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of Perth – Conflict of Interest (2024M-142)
… New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest … the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with … conflict of interest, the Town Supervisor (Supervisor), and another Board member approved the $13,183 payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Eden - Real Property Tax Exemptions (2018M-231)
… Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided when …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … prepares a written annual report of all moneys received and disbursed. Appoint an Auditing Committee to audit the … only after bills have been approved by the membership and that checks include two signatures. … Woodgate Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mUnified Court System Bulletin No. UCS-95
… District Council 37, American Federation of State, County and Municipal Employees Background At the request of the … must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainState Agencies Bulletin No. 1562
… limit has remained at 15% since inception of Tier 6 and will only increase if new legislation is passed. Affected … Employees Employees who are Tier 6 members of the Police and Fire Retirement System (Plan Type 7W) Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18City of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOssining Union Free School District – Financial Management (2017M-176)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … Recalculated unrestricted fund balance ranged between 5 and 9 percent of ensuing years’ appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… followed their procurement policy when procuring goods and services for the period January 1, 2016 through November … the audit period. District officials did not verify State and County contract pricing for four purchases totaling … the procurement policy when making purchases. Verify State and County contract pricing was obtained on purchases made …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Ashford – Water District (2015M-343)
… cost of District operations. Key Recommendations Develop and monitor a detailed project plan to ensure that the water … water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. … Town of …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Management of Energy Consumption (Follow-Up)
… officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals … made in our initial report. OCFS has developed and implemented a centralized plan to reduce energy … Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followCentral Square Central School District – Claims Auditing (2016M-292)
… Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for the 2014-15 … of fund balance to finance recurring expenditures and, as a result, the budgets were not structurally balanced. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Bethlehem Central School District – Credit Cards (2017M-41)
… claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through … School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets … Officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll