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Village of Argyle – Water Billing and Collections (2023M-148)
… delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Financial and Organization Capacity
… Online resources for state agencies researching the financial …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacityState Agencies Bulletin No. 1579
… Background Recent legislation on New York City personal income taxes requires changes to New York City withholding taxes for employees with taxable income of $500,000 or less per year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… leave benefits, and leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … or planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Aspire provides a wide range of services to children with disabilities from birth through age 21, including … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended … Finding We identified $7,501 in costs that did not comply with SED’s requirements for reimbursement. The costs included …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… during the period. In addition, the district's reserve funds were not used as intended and could be overfunded by … 2016-17. In addition, six of the district's eight reserve funds were overfunded by a total of $5.3 million to $10.5 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the … Village of Castile Village officials accurately billed New York State Parks Recreation and Historic Preservation …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1State Comptroller DiNapoli Releases State Audits and Examinations
… Provided by Long Island Bone and Joint LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan members' … made $507,530 in overpayments on claims submitted by LI Bone and Joint. Further, by not collecting members' out-of-pocket costs, LI Bone and Joint negated the incentive for members to use …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsCity of Long Beach - Budget Review (B19-7-4)
… benefits accounted for 90 percent of revenue. This leaves little to finance operations and maintain …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Overlapping Real Property Tax Rates and Levies - FAQs
… What information is in the Overlapping Real Property Tax tables? Real property tax-related information is presented in … Excel spreadsheets. The Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs2026 Police and Fire Retirement System (PFRS) Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2026.pdfClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs reported by Clinical Associates of the Finger Lakes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Remind FOD officials of the pertinent SED guidelines that relate to the deficiencies we identified. To FOD: Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The District: … if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using … Determine whether meal travel and conference expenditures were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… Coverage disparities persist among the state’s Black, Asian and Latino populations and higher uninsured rates were … insurance, compared to 10% of Hispanic and 6% of Black and Asian New Yorkers. The highest uninsurance rates were in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of the Clerk’s records. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51