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Administration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 468
… Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for … TF5 Social Security Refund processed by OSC. TF9 - Med Refund Wage Adjustment - This code will be used to adjust … new Earnings Codes TF8 SS Refund Wage Adjustment and TF9 Med Refund Wage Adjustment used by OSC in Time Entry for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsTown of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Housing Assistance – Federal Funding and New York
… housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households … public housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceArdsley Union Free School District – Financial Management (2024M-13)
… Board and District officials overestimated appropriations from 2017-18 through 2021-22 (excluding 2018-19) by an … fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating … million as of June 30, 2022, were not reasonably funded or used during the five-year audit period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… residence verification process. The School does not verify student information by periodically requiring new … student’s address changes. Key Recommendation Periodically verify the residence of students and require new proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52What to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments General Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportOther Bulletin No. 18
… sum payment in the amount of $1,250 or $2,500. Effective Date(s) Payment may be submitted in Administration Pay Period … return to active payroll status. The agency should submit a transaction to make the LLS payment in the same pay … of failure of the probationary period. The agency should submit a transaction to make the LLS payment after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilOpinion 2010-1
… . The village here will use park trust fund monies to pay only for that portion of the parcel to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… . The village here will use park trust fund monies to pay only for that portion of the parcel to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Sullivan County – Time and Attendance (2017M-55)
… The purpose of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. Background Sullivan County is located in the southeastern part of New York State … 77,500. The District is governed by an elected nine-member County Legislature. Appropriations for personal services for …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Harrison - Budgeting Practices (2018M-142)
… In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Total Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsIX.8 Overview – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTotal Receipts – 2021 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsYour Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228