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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… surplus fund balance exceeded the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… statements have been issued since the 2015 fiscal year because City officials have not provided their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities … Total operating revenues 11,329,883 1,344,087 12,673,970 16,322,925 Operating expenses: Personal services … Total operating expenses 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTown of Friendship – Water Accountability (2013M-281)
… Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of New Albion – Justice Court Operations (2014M-161)
… Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled $855,869. Key Findings … $86,000 and found that 143 receipts (18 percent) totaling $16,594 were deposited between two and 36 days late and a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0State Agencies Bulletin No. 300
… W-5, Earned Income Credit Advance Payment Certificate each year. Copies of the forms may be obtained from IRS. Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… due from New York for the remainder of federal fiscal year (FFY) 2021 (which ran through September 30, 2021) … Individuals, Claims and Benefits Paid Over the last year, improved employment in New York State has resulted in … over 77 percent of jobs lost. 4 After reaching a high of 16.5 percent in May 2020, the State unemployment rate has …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Island and neighboring boroughs. During the 2012-13 school year, Gingerbread served about 145 students. The audit … for its programs. The audit initially focused on fiscal year 2012-13 but when a pattern of inappropriate expenses was …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… for its infrastructure investments.” The State Fiscal Year 2019-20 Capital Plan projects $66.8 billion in spending … Each state agency is required to annually prepare a five-year assessment of its capital asset and maintenance needs, … various financial and other institutions. Between SFY 2015-16 and SFY 2018-19, a total of $4.1 billion has been spent in …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… accounts for a huge share of the state budget each year,” DiNapoli said. “DOH has to do a better job making sure … and/or have special health care needs. For the fiscal year ended March 31, 2014, New York’s Medicaid program had … enrolled in UnitedHealthcare Dual Complete over a five-year period ended Aug. 31, 2013 and identified 5,571 claims …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses … were enrolled in this program during the 2014-15 school year. The New York City Department of Education (DoE) refers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… realized or other forms of deferred compensation. This year’s estimated bonus pool is a third less than the amount paid two years ago, the previous most profitable year. DiNapoli noted that estimating the size of the bonus … between November 2007 and August 2009, a decline of 16.7 percent. Since then, the industry has added 3,900 jobs …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009State Agencies Bulletin No. 1695
… 404 & 412 are no longer eligible to participate in the 15-Year Rule as determined by SUNY University-wide Benefits on … 403, 413, & 414 are not eligible to participate in the 15-Year Rule as determined by CUNY Board of Trustees on November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSUNY Bulletin No. SU-149
… previously granted permanent, continuing, or a second five-year term appointment and who have already received a $500 … Earnings: $500.00 Earn End Date: 12/31/08 or one year after Effective Date Goal Balance: Leave Blank Deduction … be used in the calculation of overtime worked within the year in which it became effective, provided the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeState Agencies Bulletin No. 1369
… is also available to employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition … in 2015 under the age 50 and over and/or the 15-Year Rule, the agency must insert a new effective -dated row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1333
… an annual allowance. In addition, a memorandum dated 07/16/14 from the Governor’s Office of Employee Relations (GOER) … must be issued a separate check as explained in the 07/16/14 GOER memorandum. Agencies must make the payments to … in Payroll Pool Code 50101 Dept Cost Center Variable Year Object Code 21 365086 1A 14 50108 For Employees in All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… in Payroll Pool Code 50101 Dept Cost Center Variable Year Object Code 21 365086 1A 13 50108 For Employees in All Other Payroll Pool Codes Dept Cost Center Variable Year Object Code 21 365086 1A 13 50208 Overtime and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentState Agencies Bulletin No. 1292
… is also available to employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition … in 2014 under the age 50 and over and/or the 15-Year Rule, the agency must insert a new effective -dated row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 93-16
… be earned. General Municipal Law, §217(c) provides that a "year of firefighting service" must be credited under a service award program for each calendar year after the establishment of the program in which an …
https://www.osc.ny.gov/legal-opinions/opinion-93-16