Search
Gowanda Central School District – Financial Management (2024M-104)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 million. Key Findings The … weaknesses with how the Clerk handled the $17.1 million of tax and penalty payments. The Board has not established … duties related to her position as the Receiver of Taxes. Tax collections were not deposited in the bank or remitted to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… which was $3.6 billion, or 6.2%, lower than last year for the same period, primarily due to lower Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsState Agencies Bulletin No. 1596
… Purpose To provide agencies with the 2017 calendar year-end procedures for taxable travel reimbursement. … Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1674
… Purpose To provide agencies with the 2018 calendar year-end procedures for taxable travel reimbursement … Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsUnified Court System Bulletin No. UCS-268
… 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases November Cash Report
… spending, contracts and other fiscal issues. These are easily accessible on his transparency website called Open …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportDiNapoli Releases State Cash Report
… cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportUnified Court System Bulletin No. UCS-280
… 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsImplications for the Future – 2022 Financial Condition Report
… spending for State programs. The Importance of Federal Funding Federal aid has long played an essential role in the … programs. In recent years, for example, new federal funding has helped to extend health coverage to more than 1.5 … income tax credits). Significant federal COVID-19 recovery funding helped support State spending for both pandemic needs …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureVillage of Suffern – Budget Review (B24-6-3)
… established by law. Key Recommendation Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Opinion 2002-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the members of a volunteer fire department may determine to use foreign fire insurance tax monies to make reasonable … of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the treasurer or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 … in personal income tax (PIT) collections, according to the state cash report issued today by State Comptroller … projections released in February," DiNapoli said. "It’s not clear whether this is the result of underlying economic …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportState Agencies Bulletin No. 1353
… Purpose To inform agencies of the processing of the taxable fringe … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearState Agencies Bulletin No. 1035
… should be used for the taxable fringe benefit CLEFR and how it will be applied to certain employee’s taxable … to Internal Revenue Code Section 61, certain fringe benefits are considered income for tax purposes. Affected … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearVillage of Suffern – Budget Review (B25-6-4)
… to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits