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Village of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Contract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases … to Financial Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesState Agencies Bulletin No. 688
… promoting the benefits of electronic filing of income tax returns. Affected Employees All employees Effective … has partnered with the IRS to encourage employees to file tax returns electronically. E-File leaflets promoting … promoting the benefits of electronic filing of income tax retu …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/688-benefits-irs-e-fileSouth Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Rocky Point Union Free School District – Financial Condition (2015M-170)
… a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bellmore Union Free School District – Financial Condition (2016M-276)
… the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… in FY 2016, $1.9 billion in FY 2017 and $3.1 billion in FY 2018. These budget gaps are larger than the gaps projected by … the average length for all recoveries since the end of World War II. Although the budget gaps for fiscal years 2019 … annual rate of 4.6 percent between Fiscal Years 2013 and 2018, driven by higher labor costs and debt service. The …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Comptroller Thomas P. DiNapoli today announced that five Fortune 500 companies – Coca-Cola Enterprises, Raytheon, … income, real estate and alternative instruments. … Five Fortune 500 companies CocaCola Enterprises Raytheon Waste …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… more than 30 percent of their monthly income on housing, meaning that they have very little to spend on other …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… the bonuses in question were not merit-based (as otherwise required by the RCM) or were paid to non-direct care staff …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPublic Health – 2022 Financial Condition Report
… to $27.7 billion in SFY 2021-22, its highest level ever, due in part to higher enrollment levels impacted by … 7.6 million by the end of March 2022, the highest level ever, largely due to federal restrictions on disenrollment …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Agencies Bulletin No. 846
… each letter and any response from employees for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/846-verification-employee-social-security-numbers-and-names-2008-w-2DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonOpinion 88-68
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Agencies Bulletin No. 1404
… compensation benefit and any supplemental payments for on-the-job injuries that were negotiated by the State. … workers’ compensation-related benefits are not eligible for salary deferral under the New York State Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Agencies Bulletin No. 1366
… are refunded by OSC to affected employees within the same tax year. A separate bulletin will be issued to provide … workers’ compensation leave timely to prevent the under-withholding of taxes. The agency may then place the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersOpinion 2010-2
… in Town Law § 198 (12) (a), may sell or lease any real or personal property owned by, but not needed for the … an auction for the sale of several parcels of surplus real property. Under the County's Administrative Code, and as …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2