Search
Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, … As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… in our initial report, Selected Controls Over the Property Tax Assessment Process ( 2015-N-1 ). About the Program The New York City Department of … 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies with information related to refunds owed to … in the SFS. Process and Transaction Preparation: Online Agencies Agencies should follow this procedure when an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399North Greenbush Common School District – Budgeting (2016M-112)
… benefits District residents. Such uses could include, but are not limited to, reducing District property taxes, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. Background … under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… million. Key Findings The Board and District management are not developing realistic expenditure budget estimates. … Key Recommendations Develop expenditure estimates that are realistic and based upon all information available at the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) … OSC to complete its review, including, but not limited to: a certified bid tabulation; an evaluation and selection … The Office of the State Comptroller (OSC) in most cases does not require the submission of all unsuccessful bids or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the amount of capital funding made available by New York state and New York City, and whether the economy continues to … on the MTA’s financial outlook visit http://osc.state.ny.us/osdc/mta4-2016.pdf . … Whether the MTA will be able to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… or timely action to hold water systems accountable for required follow-up, such as notifying the public. Of the … Orange, Rockland, and Westchester – had a significant number of unregulated contaminant occurrences that were at or … The response from DOH officials is included in the final report, which can be found online at: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Agencies Bulletin No. 1521
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria Background The Governor’s Office of Employee Relations (GOER) memorandums dated October 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria Background The Governor’s Office of Employee Relations (GOER) memorandums dated 10/6/15 to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1363
… calculation of overtime. Tax Information These monies are taxable income and are subject to all employment taxes and … taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the period of January 1, 2014 … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… This section identifies the documentation that must be submitted to the Office of the … is correct and complete. Tax Law Section 5-a applies to all contracts in excess of $100,000 for the purchase by a … certification is correct and complete. In addition, for all covered contracts that were effective and binding as of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Agencies Bulletin No. 1452
… Background Chapter 57 of the Laws of 2013 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1968
… payroll deductions for the SEFA Campaign for the 2022 calendar year. Affected Employees All employees are affected. Effective Dates Payroll deductions for the 2022 SEFA Campaign will begin January 5, 2022 for Administration paychecks and January 13, 2022 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaign