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DiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… local government collections in 2020 (January-October) are down nearly $1.6 billion (10.4 percent) compared to the … straight months,” DiNapoli said. “Our local governments are on the forefront of the pandemic response and they need …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the adopted purchasing … guidance for procuring those goods and services which are not legally required to be bid, including the procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations. Key Recommendation CVS Health officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… local government collections in 2020 (January - November) are down $1.7 billion (10.1 percent) compared to the same period in 2019. “Sales tax collections are a crucial revenue source for our counties and other …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Town’s budgeted appropriations for the 2015 fiscal year are approximately $3.57 million. The Town has two elected … accurate and complete lists of bail held and disbursed are maintained. Annually audit or cause an audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mComptroller DiNapoli Releases School Audits
… revenue and expenditure projections in the proposed budget are reasonable. The district’s proposed budget complies with … because no final review is performed before payments are made. The district made two overpayments because …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… we made became even more significant as bed reserve days are now limited to 14 days per year for each patient and the nursing home reimbursement rate for bed reserve days are now reduced. Key Finding Department and Office of the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… do not have adequate assurance that student treasurers are adequately accounting for all collections or remitting … treasurers, faculty advisors and student treasurers are adequately informed about the District’s cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between the ages of three and five years. TCDC is … through rates set by SED. These reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualUtica City School District – Financial Condition (2013M-341)
… District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The … fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Controls Over Cash Advance Accounts
… Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, … and other funding needs (e.g., subpoena fees). Advances are issued from agency appropriations and the cash is …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsHamburg Central School District – Capital Project (2014M-129)
… The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that taxpayers were … anticipated during project planning. Ensure that purchases are competitively bid as required by statute. … Hamburg …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… District taxpayers. Ensure that year-end encumbrances are valid and supported. Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… duties over the claims and accounts payable processes are not adequately segregated and mitigating controls have … and capital plan. Ensure that incompatible duties are appropriately segregated or that appropriate mitigating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… million. Key Findings The Board and District management are not developing realistic expenditure budget estimates. … Key Recommendations Develop expenditure estimates that are realistic and based upon all information available at the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hyde Park Central School District – Financial Management Practices (2012M-172)
… that moneys deposited in a tax certiorari reserve fund are appropriately used, and do not exceed the amounts … claims arising from the tax roll in the year the moneys are deposited. Ensure the Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… often do business out of the public eye, but they are responsible for overseeing billions in taxpayer dollars … the date the payment was made. About six million payments are available for searching. Open Book New York also …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… and Statewide Financial System (SFS) requirements are all discussed Types of contracts and transactions subject … resources: In addition to the GFO, Contract Advisories are issued by OSC's Bureau of Contracts to address specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesContract Advisory No. 3
… Begin Date, and/or 4) New Expire Date. Not all of these are required fields when creating an amendment; one or a … Since changes to the Begin Date of an agreement are a very rare occurrence, the New Begin Date field should …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in … questions regarding annual and applicable catch-up limits, may be directed to the New York State Deferred Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025