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Sweet Home Central School District – Financial Management (2016M-207)
… fund balance and reserves. Identify the composition of the funds in the debt reserve, properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Helping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … you must retire directly from public service or within a year of separating from service. For most members, the … you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveCUNY Bulletin No. CU-461
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit … been increased to $245 for the 2013 tax year. Effective Date(s) Immediately Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSchroon Lake Central School District – Financial Condition (2014M-145)
… fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. Key Finding The … the amount that may be carried over into the next school year. As a result, real property taxes have been … were well below the budgeted appropriations for each year we reviewed. The Board did not establish a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. Key Findings District … carried over and used 6.5 vacation days from one year to the next even though his employment contract … that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) … in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
Invitations for Bids IFBs and Requests for Proposals RFPs and the resulting contracts may be structured on the basis of a fixed contract term eg three years plus one or more annual or other periodic renewals following the expiration of the fixed term
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsState Agencies Bulletin No. 1866
… guidance on services and processes of the Bureau of State Payroll Services Tax Administration Unit. Affected Employees … mailboxes. The mailbox is intended to be used by agency payroll officers only, not employees or third parties. … tax refunds after the final paycheck is confirmed for the calendar year. If an employee has not lived in NYC for any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsState Agencies Bulletin No. 964
… prior year Social Security and Medicare tax refund to the employee. There is a minimum 2 month processing period for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsState Agencies Bulletin No. 339
… award programs that exceed the maximum allowable limit of $1600 in the calendar year. Awards from all non-qualified … for taxation are outlined in the OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, dated September … transaction. Agency Actions Review OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, relating to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesCity of Lockport – Budget Review (B21-1-9)
… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, … Ensure overtime appropriations are reasonable when adopting the final budget. Consider whether the …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9DiNapoli Announces 2019 Fiscal Stress Scores
… local governments were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s … governments with non-calendar fiscal years announced in March, including the cities of Long Beach (Nassau) and … Monitoring System – Municipalities: Fiscal Year 2019 Results and Fiscal Year 2020 Risks Toolkit …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… received a designation of Susceptible to Fiscal Stress in 2019, has not filed for the fourth consecutive year. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities