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Village of Livonia – Board Oversight and Information Technology (2014M-221)
… General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The previous Clerk-Treasurer … not consider the results of operations for the previous year when budgeting for the following year. The Mayor did not ensure that the proper rates of pay …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Skaneateles Central School District – Records and Reports (2015M-154)
… fiscal year were approximately $30 million. Key Findings Business Office staff did not consistently provide monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … declining in the 2009-10 fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition increases for the District. The District could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli: School District Revenue Growth Slows
… major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last … issues that contribute to the financial pressures on local governments and school districts across the state. “School … about the challenges facing school districts and how we balance the impact of fiscal stress against efforts to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Announces Latest Fiscal Stress Scores
… be difficult to overcome challenges that have been years in the making. Local officials should be carefully examining … municipalities with fiscal years ending on Dec. 31, 2015. In New York, all counties and towns, 44 cities and 10 … Tuxedo and Parish. Fourteen communities have been listed in the second highest category of “moderate fiscal stress.” …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1497
… represented by Bargaining Unit 05 (PEF) who enrolled in the Dependent Care Advantage Account during or after the … of current bargaining unit Background Due to no contract in place as of January 1, 2016, employees represented by PEF … reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts in excess of the $5,000.00 IRS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentState Agencies Bulletin No. 1159
… agencies of new earnings codes and procedures for repaying compensation taken by the Deficit Reduction Plans to … service after having any temporary reductions made to compensation as the result of the Deficit Reduction Plans … sum payment upon separation of unpaid deficit reduction plan monies. Budget Bulletins B-1193 (CSEA), B-1198 (APSU), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesVI.I Overview – VI. Budgets
… agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based … agency, which must be attached to the customer contract in SFS. See Chapter IX, Section 3 - Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies and Chapter XIX, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli Releases Report on SFY 2024-25 Financial Plan
… of 4.2%, through SFY 2027-28. Spending Pressures Pose Risk to Budget Gaps While DOB’s projected decrease in the … provisions of federal and state tax law are scheduled to sunset during the Financial Plan period, which may influence … of the Tax Cuts and Jobs Act at the end of 2025 may impact the realization of nonwage income (such as capital …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfCity of Long Beach - Budget Review (B19-7-4)
… payments to be more consistent with past payments. Include cash flow projections in the budget, to identify and address cash shortfalls. Review our recommendations before the budget …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Collection of Electronic Waste Fees
… Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act … 1, 2013 through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not everyone has smooth … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… 2012-13 retroactive salary increases that were paid in April and May 2014; $33,864 in non-reimbursable OTPS costs; and $7,495 in employee bonuses that were not in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … to the CBA and that employees receiving overtime pay report to work and document their presence on their …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About … rates set by SED. The reimbursement rates are based on financial information, including costs, that ECLC reports …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B18-6-7)
… by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting overtime costs could be … budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 … for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, … liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance Law requires all … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16