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Ethics
… of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire Districts [docx] Model Code of Ethics - Frequently Asked Questions [pdf] …
https://www.osc.ny.gov/local-government/resources/ethicsReal Property Tax Cap and Tax Cap Compliance
… Tax Cap? Information for Local Governments Information for School Districts Inflation and Allowable Levy Growth Factors … overview of the Property Tax Cap for Local Governments and School Districts. Presenters will discuss the Property Tax … to complete the tax cap form using OSC's online reporting system. For Local Governments Webinar On Demand Slide Show …
https://www.osc.ny.gov/local-government/property-tax-capDivision of Housing and Community Renewal Bulletin No. DH-131
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 9857, OSC will report to the Social Security Administration (SSA) all retro payments made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37DiNapoli Examines Faltering LinkNYC Program
… 26%; Brooklyn, 50%; The Bronx, 60%; Queens, 70%; Staten Island, 75%. The consortium was also supposed to build five … monitoring of the conditions of the kiosks. In its response, DoITT accepted many of DiNapoli’s recommendations … and implement changes to improve it. The agency’s full response is provided in the audit. Audit LinkNYC Program …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Brocton Central School District – Financial Management (2023M-44)
… were not transparent with taxpayers and levied more taxes than necessary to fund operations . The Board and … corrective action . Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Williamsville Central School District – Financial Management (2022M-193)
… report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years … of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Boylston – Financial Condition (2021M-69)
… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Mineola Union Free School District – Financial Condition Management (2021M-44)
… effectively manage the District’s financial condition. As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mYork Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Red Hook Central School District – Financial Management (2016M-105)
Red Hook Central School District Financial Management 2016M105
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105XII.5.D Selecting the Appropriate Location – XII. Expenditures
… revenue) must be deposited into a separate grant account. OSCEDOMAIN To be used by agencies when directing … to the purchase of land or property to a sub ledger account until receipt of a signed agreement. OSCOFSET01 OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Protection Program loans supported half of all small-business retailers and more than one-third of all retail … (categorized as nonessential businesses) have shut or faced operational limitations for months. Efforts … chain store locations in New York City. Its latest annual report (from 2019) noted declines in the last two …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year … Ensure that costs reported on annual CFRs fully comply with SED’s guidelines and requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manual