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Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… services to disabled children who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Parsons’ SEIT program was discontinued at the end of the 2012-13 fiscal year. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableIX.9.C Transfer Procedure – IX. Federal Grants
… must be provided in the request: Chapter, section, year, page and lines of the law authorizing the transfer; … are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity Code (Agencies can use any activity setup under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureLocal Government Financial Data Release Dates
… 30 Fire Districts September 30 These data sets are updated on a quarterly basis for 5 years after the original release …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerCounty of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wellsville Central School District – Financial Management (2017M-159)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance each year to help finance the budget, none of it was needed … and District officials overestimated appropriations each year. The District’s unrestricted fund balance has exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159White Lake Fire District – Budgeting Practices (2013M-156)
… general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not properly developed its … budgets with these trends in mind. Throughout the fiscal year, the Board did not monitor budget performance or adjust … and expenditures. Monitor the budget throughout the year and amend budget lines before appropriations exceed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156SUNY Bulletin No. SU-85
… employees who were part-time during the 1996 academic year, and have since gone to full-time, are eligible for a … Employees who were full-time during the 1996 academic year and have since gone to part-time. Employees who … sum payment (DLP) of $317 for the full 2002-2003 academic year, as stated in Bulletin SU-82 . Agency Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-85-suny-discretionary-lump-sum-paymentsSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not ensure that complete and … unassigned fund balance totaled 104 percent of the next year’s budgeted appropriations. Key Recommendations Ensure … AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Amsterdam – Records and Reports (2013M-266)
… has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes five … prepares and files its AUD in conjunction with the annual independent audit of the City’s financial statements. As of … and 2012-13 fiscal year. The annual financial reports and audited financial statements prepared by the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Sidney – Budget Review (B4-13-19)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located … expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance Law requires all … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … $835,790. Key Findings The previous Clerk-Treasurer did not provide regular monthly financial reports but did provide … year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April through …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Putnam Valley Central School District – Financial Condition (2016M-135)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 million. Key Findings District … funds to increase reserves and the debt service fund each year. However, District officials did not use these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Agencies Bulletin No. 468
… To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsTri-Valley Central School District – Budgeting (2014M-094)
… District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Skaneateles Central School District – Records and Reports (2015M-154)
… advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances each month and provide reconciliation …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli Announces Latest Fiscal Stress Scores
… how they can budget prudently and develop realistic long-term financial plans.” The latest round of scores is … stress category are located in the downstate regions of Long Island and the Mid-Hudson Valley; and Sixty-two local …
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-dependentUpdate 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.pdf