Search
Administration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through … SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for activities that clearly and directly benefit its students. Ensure that contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… but could improve by maintaining critical performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of … because only 49 percent of facilities were inspected, and facilities that failed inspections were not always …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followVillage of Rhinebeck – Water Fees (2013M-311)
… The Board of Trustees comprises four elected members and an elected Mayor. The Village’s budgeted water fund … The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s … not prepared in accordance with the Village’s local law, and the Board did not approve all customer account …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… by the federal awarding agency and the award is considered expired. In some instances, the life of a federal award may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… fund balance, overstated budgeted appropriations and improperly backdated encumbrances. The Board also improperly established and funded reserve accounts. On average, the Board annually … Discontinue appropriating fund balance that is not needed and adopt realistic budgets. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process … or reporting for the tax year of payment. Process and Document Preparation When a Business Unit becomes aware … email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at [email protected] . The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsSouth Jefferson Central School District – Community Services (2016M-343)
South Jefferson Central School District Community Services 2016M343
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Schroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May compared to the … totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth improved in May after four …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyState Agencies Bulletin No. 680
… in each of the last three years prior to normal retirement age, has been increased to $15,500, for a combined maximum … 2007. An additional deferment is available to employees age 50 and over. These employees can defer up to $5,000 in … Questions Questions regarding Deferred Compensation deductions and catch-up plans may be directed to the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/680-change-maximum-deferred-compensation-contribution-limits-calendar-yearDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month … Thomas P. DiNapoli. Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Fort Ann Central School District - Fund Balance Management (2018M-119)
… limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. … Fort Ann Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119SUNY Bulletin No. SU-171
… salary for the calculation of dues (Deduction Codes 222 and 260) and agency shop fee (Deduction Codes 215 and 262) as follows: For employees with a base annual salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-171-united-university-professions-uup-dues-structure-changeCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government … services mainly through real property taxes, State aid and fees charged to residents. Results of Review Based on our … two recommendations were partially implemented and three recommendations were not implemented. … City of …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fAccounts Payable Advisory No. 61
… will provide a significant, material benefit to the vendor or State. These situations may include, but are not … limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests