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II.4 Overview – II. New York State Financial Accounting
… reliability of accounting information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the … minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 … Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… all forfeited funds owed to the District. Consult with legal counsel to ensure the proper use of forfeited funds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planOpinion 88-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §802 apply. Abstention from voting on matters relating to the contracts between the district and his company would … a fire district may engage a local automotive dealership to service its vehicles if a member of the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2022. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2023. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is … for tracking the expenses of administering the Acts, and assessing these expenses on insurance carriers that issue …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleHuman Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A part of … and procedures, contributed to questionable and/or weak practices that rendered Upstate vulnerable to misuse of funds …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followDiNapoli Finds Slow Property Tax Growth for Local Governments
… P. DiNapoli’s 2014 Annual Report on Local Governments . The report found that property tax levy growth has slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal … is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsIX.7.F M-Year Legislation – IX. Federal Grants
… any undisbursed balances of federal grant awards are withdrawn by the federal awarding agency and the award is … to ensure that federal funding authorizations are not withdrawn prematurely. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today … to provide regular reporting to help local officials better understand how sales tax is performing in their part of the state.” In …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Agencies Bulletin No. 1053
… use a window envelope, as the employee’s Social Security Number will be visible. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1053-automated-process-reissued-2010-form-w-2-wage-and-tax-statementSkaneateles Central School District - Online Banking (2019M-2)
… for online banking transactions and adequately established security procedures over online banking. All online payments … the employees involved in online banking received Internet security awareness training. Key Recommendations Update the … that employees involved in online banking receive Internet security awareness training. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfState Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for … deadlines. Processing Rules For Returned Checks Pursuant to the instructions on the AC-230, do not return any payroll … after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible for issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About … mission is to provide state-of-the-art programs and services for children and adults with Autism Spectrum …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Suffolk County, New York. NIS provides preschool special … June 30, 2015, NIS reported approximately $11.6 million in reimbursable costs on its CFRs for the five rate-based … years ended June 30, 2014 and 2015, we identified $119,752 in ineligible costs that NIS reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualOversight of Nurse Licensing
… and nurse practitioner – in New York State. To qualify for a nursing license, applicants must meet certain … under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting professional …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensing