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State Comptroller DiNapoli Releases Municipal Audits
… shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel Inventory (Oswego … COVID-19 pandemic. The county’s proposed budget includes a tax levy of $146,052,165. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1068
… service, paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Military Leave … of these forms to process the exchange of the check. Retirement and Overtime Calculation information The LLS is a … one-time, lump sum payment which is included as salary for retirement purposes and in the calculation of overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfReport on the State Fiscal Year 2018-19 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2018
Unexpectedly high personal income tax receipts and other factors resulted in a positive end to the State's last fiscal year with a General Fund balance of $9.4B
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2018-19.pdfState Comptroller DiNapoli Releases School Audits
… salaries or wages. Rye City School District – Payroll and Leave Accruals (Westchester) District officials did not … and did not have procedures in place to ensure that leave accruals were properly verified and recorded. As a …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 93-14
… order, it appears from the discussion of the facts, including the recitation of the developer's actions in …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 92-56
… -- Compensation (payment of flat monthly allowance for use of private automobile on official business) WORDS AND … a town from providing compensation, in addition to salary, to its officers and employees if the additional … security contributions and computation of final average salary for purposes of the New York State and Local Employees …
https://www.osc.ny.gov/legal-opinions/opinion-92-56New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… throughout New York State. According to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New York … paid close to $1 billion in wages according to the U.S. Bureau of Labor Statistics. Farming is especially important … payments, but exclude benefits such as health insurance or pension contributions. In 2021, the average annual pay in New …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and school districts from making gifts or loans of money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAbout the Academy
… Society of Municipal Finance Officers Director’s Award. Leslie Richard, CPA Leslie Richard is an Auditor in OSC’s Division of Local … and at OSC’s accounting schools, seminars and webinars. Leslie was the supervisor and lead auditor on a variety of …
https://www.osc.ny.gov/local-government/academy/about-academyState Agencies Bulletin No. 742
… exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/742-implementation-bonus-payment-and-general-salary-and-other-increases-nonList of Agency Reveal Reports and Reveal Retention Schedules
… Report Report Name Number of Retention Generations NHRP705 Worker’s Compensation Transactions 12 NHRP712 Payroll Expenditure … 15 NPAY722 Deductions Not Reported 12 NPAY727 Dept DEDCD Balance Summaries 12 NPAY731 W-2 Audit Report 7 NPAY745 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesPlanning Resources
… Webinar Capital Planning Tool [.xls] Sample Inventory and Property Record Forms [pdf] Sample Inventory and Property Record Forms [.xlsx] Planning and Budgeting …
https://www.osc.ny.gov/local-government/resources/planning-resourcesSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDiNapoli Releases Rockland County Budget Review
… related to the expiration of the county mortgage recording tax law. At the end of the 2014 fiscal year, the county’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewCortland County Industrial Development Agency – Project Management (2015M-303)
… and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTraining
… Presentation Step 3 Grievances Presentation Deductions and Tax Administration Training Direct Deposit Procedures: …
https://www.osc.ny.gov/state-agencies/payroll/training