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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… that was issued. Key Recommendations Deposit and remit all collections within the required time frames; recover …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Monitoring of Select Programs (Follow-Up)
… and 2022-23 enacted budgets contained appropriations of $15 million, plus an additional $8 million, to specifically … or eliminating reported Unmet Need. Despite receiving $15 million in appropriations intended to reduce or eliminate …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … with disabilities who are between three and five years of age. Alcott is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1711
… Purpose To inform agencies of the content information for the 2018 … the following that are excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District District Board of Education Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… A report released by New York State Comptroller Thomas P. DiNapoli found 50 … slightly from 47 percent in 2018. “In the coming months, New York state will need to rely on our not-for-profit … of the coronavirus and help provide essential services to New Yorkers,” DiNapoli said. “The failure of state agencies …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our … included in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the annual amount of … disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing … According to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million … working-age adults (ages 18‒64) with a disability in the labor force. Further, ACS data shows that an estimated …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOpinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Unified Court System Bulletin No. UCS-270
… the LEG Pay Basis Code Background Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… must negotiate with the Billing Agency for an adjusted invoice. This process will result in a new voucher for the … to the appropriate ChartField values for payment of the invoice before submitting the voucher for payment. The Billed … Accounts Receivable module. The Billing Agency sends the invoice, if needed, to the Billed Agency outside of the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingState Agencies Bulletin No. 1739
… April 2019 M/C 2% Salary Increase. The report is sorted by Department ID, then by employee name in alphabetical order. … have been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseNew York City Airport Lease
… of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the period from … of New York and New Jersey (Port Authority) negotiated a lease agreement (lease) for the land and structures at John … certified financial statements show these lump sum payments were made. The lease also required the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-lease