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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli: School District Revenue Growth Slows
… are caught in a financial bind and are struggling for a way out,” said DiNapoli. “State and federal aid have … these revenues increased by nearly 7 percent per year. For the 2012-13 school year, school district revenues in the … totaled $60.1 billion. Of that total, state aid accounted for 34 percent ($20 billion), federal aid 5 percent ($3 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Announces Latest Fiscal Stress Scores
… for those localities experiencing financial hardship, it can be difficult to overcome challenges that have been years … their scores and using this system to determine how they can budget prudently and develop realistic long-term …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1497
… reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts in excess of the $5,000.00 IRS pre-tax … is taxable and will be included in Boxes 1, 3 and 5 of the Form W-2. Questions Questions regarding the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentOpinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 91-8
… he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent inconsistent. … to the sale and issuance of bonds by the district (see, e.g., Local Finance Law, §§50.00, 56.00), and the treasurer … e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 91-25
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary … the contrary holding in Smerek , supra . With respect to your questions regarding restrictions on employment, section …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Update on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfState Agencies Bulletin No. 1159
… To inform agencies of new earnings codes and procedures for repaying compensation taken by the Deficit Reduction … payments of Deficit Reduction compensation taken only for State Fiscal Year 2012-2013. Budget Bulletins B-1196 … having any temporary reductions made that are eligible for repayment as the result of the CSEA, PEF, APSU, M/C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesVI.I Overview – VI. Budgets
… that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget gaps. Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account … may alter that performance. Address spending pressures in school aid and Medicaid programs. Placing these two programs …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planCity of Long Beach - Budget Review (B19-7-4)
… in the City’s proposed budget for the 2019-20 fiscal year are reasonable, and whether the City took appropriate … County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in the City’s … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Collection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental … (Department) properly collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have … Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, Watertown and White … fiscal stress” category. A total of 101 municipalities and school districts have been classified in some level of fiscal …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Mid Island served approximately 271 students. Local school districts refer preschool special education students … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … calendar year must be reported to the payee via a Form 1099 (information return), and a copy must be filed with the … as well as prepare and distribute the required Form 1099 information return to the payee and file with the IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual