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Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… $106.4 billion, over $2 billion higher than forecast by the Division of the Budget (DOB) in the most recent … according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … exceeded the most recent Financial Plan projections by $1.6 billion, as receipts from estimated payments and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … The purpose of our audit was to determine whether Company controls are adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… entirety should be returned so the traveler (or his/her proxy) can attach the necessary documentation. Bulkload … agencies, to the extent possible, OSC will use the expense report attachments in the SFS to review and approve … Travel ( AC 160-S ). For online agencies where a proxy enters and submits a traveler’s expense report into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… whether mainstream managed care organizations (MCOs) are submitting accurate administrative costs to the … provides a wide range of medical services to those who are economically disadvantaged and/or have special health … sets the monthly managed care premium rates, which are based, in part, on allowable MCO administrative costs. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 2005-8
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess … service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the … It is a well settled general principle that a municipal fee for a service must be reasonably related to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… (District) officials effectively managed the District’s financial condition. Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized their multiyear financial plans to help make financial decisions. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight of the revolving loan program
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanOvertime at State Agencies Reached All-Time High in 2020
… The total cost of overtime in 2020 at state agencies reached … at more than $850 million, continuing an upward trend over the last decade and spurred on by the COVID-19 pandemic, according to a report released today by New York State Comptroller … The total cost of overtime in 2020 at state agencies reached …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… stole from her deceased mother's pension," DiNapoli said. "I thank the District Attorney and his team for their … outstanding efforts on this case and in helping us root out those who deceive the retirement system." Scarpino added, … in partnership with OSC investigators, continues to get to the heart of these crimes so we prosecute them to the …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsCity of Long Beach – Budget Review (B18-7-5)
… of $9.6 million include an increase of $20 per sanitation parcel which the City has not yet authorized. The proposed … budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Town of LaGrange – Selected Financial Activities (2013M-107)
… two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and $903,837 in fines … it already owns to process and print payroll checks in house rather than using a contractor to process payroll. Town … Also, we identified 36 cases that were deleted from the Court’s system; the reasons for the deletions were not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Making Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a future … annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report an adjustment to a … Employer Reporting or faxed to 518-474-9898. For questions about adjustments, use our help desk form (select “Monthly …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsIX.6.A Drawdown Overview – IX. Federal Grants
… funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewState Agencies Bulletin No. 1304
… Purpose To notify agencies of the availability of the 2013 Form W-2 Wage and Tax Statement Reissue functionality in … and to provide instructions for reissuing the 2013 Form W-2 Wage and Tax Statements. Background Reissued Form W-2s may be produced upon employee request to replace …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1304-automated-process-reissued-2013-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 1227
… Purpose To notify agencies of the availability of the 2012 Form W-2 Wage and Tax Statement Reissue functionality in … and to provide instructions for reissuing the 2012 Form W-2 Wage and Tax Statements. Background Reissued Form W-2s may be produced upon employee request to replace …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1227-automated-process-reissued-2012-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 1132
… Purpose To notify agencies of the availability of the 2011 Form W-2 Wage and Tax Statement Reissue functionality in … and to provide instructions for reissuing the 2011 Form W-2 Wage and Tax Statements. Affected Employees Reissued Form W-2s may be produced upon employee request to replace …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Compliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through April … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-law