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DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… school districts will be capped at 2 percent, according to data released today by State Comptroller Thomas P. … Syracuse and Yonkers. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsIX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management … agency is required to register their UEI and the State’s Tax Identification Number (TIN) with the System for Award … equal to or greater than the amount being returned. The Federal Department of Education and state agencies can view …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOpinion 2006-7
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for services … owned by service provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1-response.pdfSexual Offense Evidence Collection Kits (2019-S-44) 180-Day Response
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2)
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfEldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… These vendors do not provide goods and services to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does not … Address Line 2 T302-CITY TVOH-CITY City T302-STATE TVOH-STATE State T302-ZIP TVOH-ZIP Zip T302-DESCRIPTION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… these transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded … as separate balancing chartfield lines. For example, a transfer of $1,000 from Fund 22118 to Fund 10050 and Fund … 36310 -700.00 22118 Federal Funds Operating Transfers have additional requirements that must be met. See Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… 2013) "School District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," State Education Department "Improving the Effectiveness of Your Claims Auditing Process [pdf]," Office of the State Comptroller Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorXII.8.H Voucher Mass Approval – XII. Expenditures
… of the agency must have submitted the annual certification form to the Comptroller certifying the internal controls over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalLocal Government Financial Data Sources
… County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 Taxable Valuation and …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesReporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Nichols – Financial Condition (2013M-50)
… from real property taxes, State aid and non-property tax distributions. Key Findings We found that from 2007-08 to … major flood damage. Because the Village has a very small tax base, and the Board did not include contingency …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Operational Advisory No. 15
… Advance D – Cash Advance Payment Types E – Cash Advance Reimbursement F – Cash Advance Reconciliations G – Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage systems lighting systems historic monuments and similar assets that are immovable and of value only to the State
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsMWBE Waivers Granted
… Compliance Rule Under Executive Law 313(6)(b), State agencies must report waivers of compliance with MWBE State contract goals. Waivers may be granted to offerors and …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted