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XVI.4.B Tax Revenues – XVI. Financial Reporting
… in a PIT refund liability for the State. SALES TAXES Since sales tax revenues are earned by the State at the point … Sports Taxes Guide to Financial Operations REV. 12/26/2023 … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesHiring Public Retirees – When Employees Retire
… of the laws governing how much retirees can earn in post-retirement employment without affecting their pension. Earnings Limits For all public retirees, earnings … earnings limit. Earnings may be limited for both public and private employment. Contact our Post-Retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background RCN, a not-for-profit organization located in Rochester, New York, is an … in Monroe County. Monroe County pays tuition to RCN for its preschool special education services using … that RCN reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Happiness House, a … from three to five years of age. During the 2012-13 school year, Happiness House provided preschool special education … costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Happiness House reported …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background Ganrormic, a for-profit … in two counties in western New York. For the fiscal year ended June 30, 2014, Ganrormic offered one SED … must comply with the guidelines in the RCM. For the fiscal year ended June 30, 2014, Ganrormic reported approximately …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background BFS, a for-profit … of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided Preschool Special … must comply with the guidelines in the RCM. For the fiscal year ended June 30, 2013, BFS reported $669,689 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualDefinitions – Contribution Stabilization Program
… benefits based on the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial … average normal contribution rate over all retirement plans in each system for a given fiscal year. It is calculated by … the total billable salary from all participating employers in a system for the fiscal year. Employer’s Average Rate Each …
https://www.osc.ny.gov/retirement/employers/csp/definitionsThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) … expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … its CFRs for the Preschool Special Class over 2.5 hours (Promise Program) that it operated. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B19-6-6)
… determined that the City’s adopted budget for fiscal year 2019-20 and the related justification documents are in … by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to borrow up to $15 … for tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes a $4 million transfer …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Town of Thurston – Financial Management (2013M-280)
… funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key Findings The Board … budgets or consistently monitor the budget during the year. The Board did not adopt a policy, or ensure that … and make adjustments. The Board did not perform the fiscal year 2011 or 2012 annual audit of the books, records and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Taxes and Interest
… securities, such as stocks, bonds, and mutual funds, may be paid in the form of the original security (if …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestState Agencies Bulletin No. 1473
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitDivision of Housing and Community Renewal Bulletin No. DH-12
… If the resulting salary is above the current salary of the new grade, it is entered as the FIS Salary and will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesDiNapoli: New York on Stronger Financial Footing
… this year were included in the budget, with residential property tax relief representing more than half that total. … estate tax to $5.25 million; and providing a 20 percent property tax credit for manufacturing companies. DiNapoli’s … The New York City Comptroller is authorized to perform audits of the financial operations of charter schools within …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% … for the 10 th lowest rate of uninsured in 2021 (the last year for which U.S. Census Bureau data are available). … and surpassed national Medicaid enrollment rates every year. Record Medicaid enrollment in 2021 reflects an increase …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackNew York’s Economy and Finances in the COVID-19 Era
… generally lower than those in New York. Any New Yorker can call the COVID-19 Emotional Support Hotline at 1-844-863-9314 …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Unified Court System Bulletin No. UCS-352
… this bulletin is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentCity of Fulton – Fiscal Stress (2013M-310)
… The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. Key Findings We … officials made budget transfers as needed throughout the year. In addition, City officials have prepared multiyear … that period, the unexpended surplus funds remaining at year end declined 84 percent − from $841,747 in 2010 to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Sweet Home Central School District – Financial Management (2016M-207)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 million. Key Findings The … unnecessarily issued $6 million of short-term debt each year, incurring $81,000 in debt issuance and interest costs …
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
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background To determine whether the … Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual