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Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2010, … our scope to 2007-08 to analyze budgeting practices, fund balance trends, and reserve account balances and to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Lakeland Central School District - Reserves Management (2019M-113)
… The District’s tax certiorari reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Division of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) … Compensation Law, an employee necessarily absent from work due to a Workers’ Compensation accident or disease is … to work after twelve (12) cumulative months of absence due to the same injury, the agency must remove the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersTerms of Service
… provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from time to … operated services, all Users are subject to any terms of service, guidelines or rules applicable to such services that … NO RESPONSIBILITY FOR THE TIMELINESS, DELETION, MIS-DELIVERY OR FAILURE TO STORE ANY USER COMMUNICATIONS OR …
https://www.osc.ny.gov/online-services/terms-serviceDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … grandparents and others can use the program to save money to help cover qualified higher educational costs … government and provide taxpayers with better access to the financial workings of government. … New York State …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… “The findings confirm much of what many of us here in the Hudson Valley already knew: far too many of our neighbors lack … 31,387 19.3% Mohawk Valley 194,408 35,317 18.2% Central NY 305,678 52,369 17.1% Southern Tier 251,445 41,790 16.6% …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandOpinion 88-2
… which intends to provide garbage collection services for all residents by contracting with a private carter after … a position to determine the factual questions of whether all properties within the village would be benefited by the … to assessment, stated that "(i)t is settled law that all properties within an area to be serviced by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Agencies Bulletin No. 1278
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: … plan or Were an active participant for any part of 2013 in an annuity account described in IRC Section 403(b) - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2Understanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfSelected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30)
To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f30.pdfOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfComptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfElba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96State Agencies Bulletin No. 874
… Date(s) E-File leaflets should accompany paychecks and direct deposit advice statements on the payday following … should distribute the IRS e-File leaflets with paychecks and direct deposit advice statements the following payday. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/874-benefits-irs-e-fileTri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17East Irondequoit Central School District - Financial Management (2019M-28)
… exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Agencies Bulletin No. 2148.1
… – Management Confidential BU18 – Management Confidential State Police BU46 – Military and Naval Affairs M/C BU66 – … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … gross wages, and is subject to employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-payment