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High Falls Water District – Water Fees (2015M-153)
… from an electronic meter reader in the water billing system and generates bills without supervisory review. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… in an accurate manner, and unpaid tickets issued during out audit period remained outstanding for an average of 181 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kendall – Justice Court (2013M-130)
… the understanding of the Court’s computer accounting system and consider attending training if available. Maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli: Tax Cap Nears Two Percent for 2018
… towns, fire districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in the highest …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018The Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfDoing Business With NYS Rack Card
New York State spends tens of billions of dollars every year on goods and services, providing opportunities for businesses large and small.
https://www.osc.ny.gov/files/procurement/pdf/doing-business-nys.pdfUnified Court System Bulletin No. UCS-333
… year provided the Judge or Justice’s statutory salary is not evenly divisible by 26 pay periods. Judges and Justices … the Office of Court Administration. Judges or Justices who have an OVP or Q06-Q23, QC0 or QC1 balance for calendar year … 2023 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… special education provider located in Westchester County, New York. PFLL provides preschool special education … in personal service costs, which consisted of $41,298 in health insurance costs for salaried employees that were not …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualOpinion 2000-12
… Municipal Law §806 requires the governing board of each county, city, town, village and school district to adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialitySUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY … effected 06/04/15 for employees working Summer Session. Direct Deposit Direct deposit will continue to be processed … agency. Terminations 21P Employees A 21P employee who does not work Summer Session and is not continuing in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsState Agencies Bulletin No. 2133
… 2023, via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should … Questions regarding this bulletin may be directed to the Payroll Services mailbox. Please reference Bulletin No. 2133 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… 2023, via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should … Questions regarding this bulletin may be directed to the Payroll Services mailbox. Please reference Bulletin No. 2130 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2169
… ensure employees with expired forms no longer receive the benefits of the treaty. Affected Employees: Nonresident alien … publication 519, if a tax treaty between the United States and a nonresident alien employee’s country of residence … must notify the withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… ensure employees with expired forms no longer receive the benefits of the treaty Affected Employees: Nonresident alien … publication 519, if a tax treaty between the United States and a Nonresident Alien employee’s country of residence … must notify the withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Education Department: HeartShare Human Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-45) 90-Day Response
To determine whether the costs reported by HeartShare Human Services, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s45-response.pdfDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… food insecurity at some point between 2019-21, according to a report from State Comptroller Thomas P. DiNapoli. The … outreach to additional communities and get creative about how we tackle the pressing problem of food insecurity.” "Food … were the epicenter of the pandemic, I have seen firsthand how food insecurity devastated not only my community but …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… and thank his office for dedicating the time to profile Jackson Heights and issuing this report, which …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businesses