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Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204SUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyTown of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … the general and highway funds and water district beginning 2020 with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the Common Council …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Dayton – Audit Follow-Up (2019M-221-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not properly … Fund Balance Management 2019M221 released in January 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Tier 2, 3, 5 and 6 Death Benefits – Career Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsOversight of Telemental Health Services
… TMH regulations to allow additional OMH-licensed care providers beyond physician and psychiatric nurse … process for providers to incorporate TMH as an optional service. Key Findings OMH has opportunities to improve TMH … with providers to increase their ability to offer TMH as a service to clients when it is deemed an appropriate method of …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesState Agencies Bulletin No. 1410
… To inform agencies of new earnings codes and procedures for processing the third phase of the Summer Seasonal … employee joins the payroll in State Fiscal Year 2015-2016 for the 2015 summer season and will continue until the employee leaves the payroll for the 2015 summer season. Monies collected as part of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1329
… To inform agencies of new earnings codes and procedures for processing the second phase of the Summer Seasonal … and will continue until the employee leaves the payroll for the 2014 summer season. Monies collected as part of the … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1466
… 2016 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … date based on the 04/01/2015 Salary Schedule are eligible for the April 2016 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1466-april-2016-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1556
… 2017 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … date based on the 04/01/2015 Salary Schedule are eligible for the April 2017 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1556-april-2017-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1391
… 2015 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … date based on the 04/01/14 Salary Schedule are eligible for the April 2015 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1391-april-2015-civil-service-employees-association-csea-performanceGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, … than the drop during the Great Recession, when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted more severely than those …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Whether the Metropolitan Transportation Authority (MTA) will be able to limit future fare and toll increases to … to grow without interruption as anticipated by the MTA, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The MTA is looking to the state and the city to close the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedIslip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73