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DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 … year, according to State Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled … is consumers’ online spending, now largely subject to the sales tax. Detail on this activity is not currently …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-maySelected Safety and Security Equipment at Subway Stations (Follow-Up)
… recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations ( 2016-S-92 ). About the Program The … and monitoring the equipment used to ensure the safety and security of passengers using the public … recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCity of Glens Falls – Financial Condition (2013M-150)
… consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund … are allowed to continue. City officials are aware of the low level of fund balance in the general fund and the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Spackenkill Union Free School District and the Western New York Maritime Charter School . “In an era of limited … and efficiently manage transportation costs. Western New York Maritime Charter School – Financial Operations (Erie …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsOversight of Obesity and Diabetes Prevention Programs
… (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service … to ensure claimed expenses are program-appropriate and consistent with contract requirements. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … in commercial drug rebates. Key Findings We reviewed the rebate revenue generated from agreements with six drug …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDelaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Port Chester – Payroll (2017M-115)
… January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. … how leave time accrual records are maintained or who is responsible for monitoring the balances, and as a result, …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials effectively managed general …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… allowable is 165. However, for some members employed by New York State, the maximum is 200 days. Credit for your unused sick …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveReceiving Your Benefit and Filing Your Option Election – Career Plan
… Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionOverview – Special 20- and 25-Year Plans
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and … Agency Finance Officers are requested to ensure that all individuals who have any Statewide Financial System role …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder