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IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … balance, revenues, and expenditures for each fund. The State’s financial statements will only be as accurate as the … contained in appropriation bill copy which is governed by State Finance Law §24, subdivision 1. Although appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewOpinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … property in such districts in the same manner as other taxes for the support and maintenance of the schools therein …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number … to appropriately track whether companies are delivering on their promises and take back benefits if they are not. My … Officials billed one business for payments in lieu of taxes (PILOTs) using an agreement billing schedule that was …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataUnified Court System Bulletin No. UCS-232
… agreements between the Unified Court System of the State of New York: 2011-2017 Civil Service Employees … Payment An employee must meet the following criteria on 11/30/16 to be eligible for a December 2016 Uniform … is taxable income, subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipmentSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 91-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Associations …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- … Court upheld a claim against the State for damages arising out of the failure of a county clerk to properly record a …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: New York City Job Growth Continues to Set Records
… 24 percent rate of growth outpaced the nation and New York state, according a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s … or go to: https://osc.state.ny.us/osdc/rpt11-2020.pdf Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … face values totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole … money. In addition, the county’s enforcement of occupancy taxes due could be improved as it does not have formal …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsVillage of Liberty – Financial Condition (2013M-109)
… Key Findings The Board’s adopted budgets were based on accounting records with discrepancies because the … the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed long-term … cap limit, to offset the expected rate of uncollectible taxes. Develop long-term funding for financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not monitored or … Allocate PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to … our recommendations. Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mArdsley Union Free School District – Financial Management (2024M-13)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-605
… of New York and various unions including the New York State Nurses Association, provides for a uniform allowance … University Payroll must submit the following information on the Time Entry Interface (NPAY502) using Earnings Code … taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… claims auditor received the necessary training to carry out the claims audit policy. A count of all stored goods was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andHyde Park Central School District - Fixed Assets (2019M-103)
… as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING … indemnify public "employees" in any civil action arising out of an act or omission which occurred while the "employee" …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Facilities Planning Bureau Project Review
… Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school … to determine whether districts are commencing project construction prior to obtaining final project approval. The … Education Law, Districts must obtain final approval for a project before commencing construction. Between July 2013 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-review