Search
Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… $56,059 $57,618 $58,427 $56,924 $58,133 Health $15,859 $16,341 $17,109 $17,736 $18,260 Social Welfare $5,436 $5,277 … all other major grants and revenues. Since federal fiscal year (FFY) 2021, the federal government has allocated more … Not all federal grant funding is used in the year it is received. Federal laws and rules along with the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOpinion 88-59
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village … village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Town of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfOpinion 2000-10
Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Agencies Bulletin No. 2149
… Employees in the Professional, Scientific, and Technical Services Unit – BU05 who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2144
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … from Leave action. If the employee is newly hired or transfers into an eligible position after the payment … Pay Period 10L: For pay changes, position changes, and transfers requested on the Job Action Requests or Transfer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2144-april-2023-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235.2
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2023 Salary Schedule. Since the 04/01/2024 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2024 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22352-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235.1
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2023 Salary Schedule. Since the 04/01/2024 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2024 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22351-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2235
… Commissions BU98* Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) … * The IOLA Fund Board of Trustees Resolution dated 09/27/2023 authorizes the 3% salary increase for fiscal year … employees pursuant to Chapter 190 of the Laws of 2023. Effective Dates: Pay Cycle/Pay Period Type 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2235-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2349
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … Hiring Rate of the employee’s grade on the effective date from the 04/01/2024 Salary Schedule. Since the 04/01/2025 … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2025 M/C Salary Increase. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2349-april-2025-managementconfidential-mc-retroactive-salary-increaseOversight of Mitchell-Lama Application Fees
… awarded to applicants based on their order on the waiting list, which is updated to reflect the withdrawal, rejection, … Utilize turnover rates when establishing waiting list sizes. Make these rates public so that applicants have …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesCity of Troy – Budget Review (B19-5-8)
… 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to … to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118College Readiness
… proficiency levels. Develop a system to analyze annual State assessment test results as early as elementary and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessControls and Accountability of Court, Trust and Bail Funds
… Finance's Court Assets Department could not accurately account for Court, Trust and Bail funds. For example, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154State Agencies Bulletin No. 840
… criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 positions HRY, FEE, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/840-october-2008-merit-step-listings-and-payments-certain-graded-and-nsAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is … the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual