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Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, … for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Opinion 92-57
… issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) … but not limited to counties, cities, towns, villages, school districts, special districts or any of their related …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsCattaraugus-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. 919
… Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be … pay and regular earnings in the same paycheck, different tax treatment for these two types of earnings is required. … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … To describe changes that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendSUNY Bulletin No. SU-88
… To explain the OSC and Agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … 980 with a Pay Basis Code of CAL or CYF Effective Date Effective 09/01/03, pay period 12L, checks dated … to the Leap Year calculation for affected employees who do not already have an existing 09/01/03 row on Job Data. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-88-leap-year-salary-calculation-fiscal-year-2003-2004-suny-calNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… of the New York State Common Retirement Fund (the Fund) and Edward Mason, Head of Responsible Investment at Church … join us in voting to separate the roles of chair and CEO.” Edward Mason said, “Exxon continues to lag its industry peers …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoHuman 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: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from 2007, … by State Comptroller Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy production, … and the production of food,” DiNapoli said. “Farms in New York are 98 percent family-owned, yet compete on a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyCapital – 2023 Financial Condition Report
… an increase of $4.4 billion (4 percent) from the prior year. From SFY 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major categories included: Transportation, …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfComptroller DiNapoli Releases School Audits
… School District , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… down $55 million from February of last year. Collections are down $2.2 billion, or 12 percent, for the past 12 months … continue to suffer financially, but the collections losses are starting to slow as more vaccinations are being administered and businesses are slowly reopening.” …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… full op-ed is below: The need to combat hunger is clear and urgent The COVID-19 pandemic has halted vast areas of … Moreover, our nation has been galvanized by demands for response to the racial injustice that has long been part … inequality and injustice. The long lines of people waiting for food speak to the inequities many face when it comes to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityState Agencies Bulletin No. 1785
… of $5,250 must be reported and are subject to Federal, State, Local, Social Security, and Medicare taxes. A qualified program may benefit only the employee. A … whose educational assistance benefits, as identified on the report, either: Exceed $5,250 or Exceed $5,250 when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsState Agencies Bulletin No. 1785.1
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefits