Search
Town of Rosendale – Justice Court (2014M-232)
… Court activities, including the segregation of the clerks’ duties. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … budget, the Village Board should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Columbia County – Court and Trust Funds (2014M-353)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353DiNapoli Announces State Contract and Payment Actions for June 2015
… with Callanan Industries, and $5.5 million with Barrett Paving Materials. $12.7 million for six contracts for liquid … and Hope, Hamilton County. $2.4 million with Lake Shore Paving Inc. for road resurfacing for Rte. 60 in the town of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Implications for the Future – 2023 Financial Condition Report
… in SFY 2022-23, but will decline to $5 billion by SFY 2024-25 and approximately $100 million in the next two fiscal … funds are expected to be exhausted by the end of SFY 2024-25. Up until Federal Fiscal Year (FFY) 2020, New Yorkers … generate a large share of PIT receipts. In 2021, the top 1.6 percent of taxpayers in New York generated 44.5 …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureSUNY Bulletin No. SU-332
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY ORP Suspense BTax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryPort Jervis City School District – Financial Condition (2022M-152)
… – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and Board of … Determine whether the Port Jervis City School District District officials and Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Ripley Central School District – Financial Management (2021M-23)
… [ read complete report - pdf ] Audit Objective Determine whether the Ripley Central … $1.4 million, or 15 percentage points. Did not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Pierrepont – Fiscal Stress (2014M-314)
… 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Agencies Bulletin No. 932
… taxable noncash fringe benefits. OSC Actions OSC will report the value of personal use of an employer-provided … the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the person(s) in the … with employer-provided vehicles submit a completed Agency Report of the Taxable Value of Personal Use for the period of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… taxable noncash fringe benefits. OSC Actions OSC will report the value of personal use of an employer-provided … the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the person(s) in the … with employer-provided vehicles submit a completed Agency Report of the Taxable Value of Personal Use for the period of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andOther Bulletin No. 55.1
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilOpinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Pawling Central School District – Selected Financial Activities (2012M-185)
… funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… an adequate review of claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over … a proper audit of claims prior to approving them for payment. Promptly contact the vendor for a refund of duplicate payments. Maintain accurate perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Prattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Wilson Central School District - Financial Management (2022M-22)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22