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Opinion 92-49
… of real property for use as a town recreational trail is subject to permissive referendum, or the town board, upon … from taxes levied for the current fiscal year. This is in response to your letter in which you state that your town is considering leasing a section of an abandoned right-of-way …
https://www.osc.ny.gov/legal-opinions/opinion-92-49State Agencies Bulletin No. 853
… for the payment, the employee must be in an eligible title on 10/1/08 and in Active status as a full-time employee … agency where the employee was employed on 10/1/08 must enter the payment. 2008 - Work Related Clothing Allowance … in the Time Entry page as follows: Earnings Begin Date: Enter 10/1/08 or the date the employee returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 1284
… to the GOER Memorandums dated 11/14/13, Article 49.1 of the 2011-16 CSEA Operational Services Unit (BU03) Agreement and Articles 49.1 and 49.2 of the 2011-16 CSEA Institutional Services Unit (BU04) … Clothing Allowance The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04Implications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … While the recession brought on by the COVID19 pandemic was shortlived employment has yet to …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… A record number of New Yorkers relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for the first time, according to a new report by New York … A record number of New Yorkers relied on Medicaid for health care in 2021 with monthly enrollment exceeding …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021DiNapoli: SED Oversight of Career Training Programs Falling Short
… students.” Approximately 136,000 New York students outside of New York City graduate high school each year. About 6 … or best-paying. Department of Labor (DOL) statistics show 41 percent of CTE programs approved by SED are providing … at or above the state average salary (excluding NYC) for all occupations of $52,480; high-growth occupations as …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortState Agencies Bulletin No. 940
… for the payment, the employee must be in an eligible title on 10/1/09 and in Active status as a full-time employee … The agency where the employee was employed on 10/1/09 must enter the payment. 2009 - Work Related Clothing Allowance … in the Time Entry page as follows: Earnings Begin Date: Enter 10/1/09 or the date the employee returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/940-2009-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The Board does not … employee wages and salaries, nor does the budget include a schedule of wages and salaries as required by New York State … and salaries or that the approved budget contains such a schedule. Information should include pay rate changes, …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … in costs charged to the SEIT program that did not comply with SED’s requirements for reimbursement. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… dated May 11, 2011 Background Effective for the 2011 tax year, the Yonkers personal income tax surcharge has been … change occurred in May but the liability is for the full year (January-December), the publication states that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Early Education Center – Compliance With the Reimbursable Cost Manual
… Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … Early Education Center Center on its Consolidated Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses