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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… limit during the 2011-12 and 2012-13 fiscal years and tax levies may have been higher than necessary. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTown of Forestport – Financial Management (2013M-184)
… Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click here to download the table below as a Microsoft Excel file . SFS Account Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of East Fishkill –Financial Condition (2014M-139)
… advances from the general fund, which has a different tax base from the sewer fund. As of the end of fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Comptroller DiNapoli Releases Municipal Audits
… revenue estimates. The board underestimated sales tax revenue from fiscal years 2012 through 2014 by a total of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… or operating effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. … position to detect or prevent the shortage of $3,385 in tax receipts and $400 in Clerk receipts as of March 7, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Program, designed to help parents save for college, is tax-advantaged and has been available since 1997. The program … expenses. New York is one of 33 states offering a state tax deduction for contributions to accounts by account owners …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 331
… Garnishment order placed against his/her wages (ex: State Tax, Student Loan, Creditor Garnishments). The NBEN746 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersAccounts Payable Advisory No. 32
… Forms to these vendors, agencies must provide the required tax reporting data to BSE’s Federal Reporting Unit using this …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 1829.2
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 CSEA Retroactive … Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be reporting retro payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2Life Changes: Membership in a Nutshell
… P. DiNapoli I cannot stress enough how important it is for you to know how membership in the New York State and Local … goal. Mandatory Contributions Most Tier 1 and 2 members do not contribute. Since October 1, 2000, Tier 3 and 4 … your pension. However, there are certain situations where additional service credit may not increase your …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellOpinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time … ART 1, §11; UNITED STATES CONSTITUTION, ART I, §8, ART IV, §2, AMENDMENT 14: A local government may not adopt a … 653; Warren Bros. v Craner , 30 AD2d 437, 293 NYS2d 763; American Institute v County of Erie , 32 AD2d 231, 302 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Comptroller DiNapoli Releases Municipal Audits
… for proper district purposes. Warren County – Occupancy Tax and Weights and Measures (2016M-346) While the procedures … with the county that should have been remitting occupancy tax. Auditors also found that the director of the county's …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-7
… districts, General Municipal Law, §9 provides that if tax moneys raised and appropriated to pay debt service are excluded from the municipality's constitutional tax limit (NY Const, art VIII, §10), but are not used to pay …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 2168
… is met prior to the generation of 2023 Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers … Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1910
… Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information The bi-weekly Security Services Hazardous … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. … April 2021 Increase to Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1953
… is met prior to the generation of 2021 Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin No 1953 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1857
… is met prior to the generation of 2020 Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reported