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DiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these … due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report Under Pressure: Local …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap.” The tax cap, which first … the law was implemented – a cap of 0.12 percent. For the list of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentTown of Dover – Financial Activities (2013M-139)
… payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Mamakating – Records and Reports (2015M-164)
… report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … reports and developing realistic budgets in conjunction with these goals and results of operations. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Valley Central School District saved more than $300,000 in special education costs over a two-year period, according … the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Agencies Bulletin No. 1011
… for a prior year Effective Date(s) Immediately Background In order to streamline the work process and provide added … -issued Form W-2 Request for _____ (employees last name) in the subject line. Please provide the following information … Agencies will continue to use the reprint functionality in PayServ to provide a reissued Form W-2 to their employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxClaims on Behalf of Another Person
… You can submit a claim on behalf of another person if you are the owner's: parent, custodian, … section of the claim form. These documents may include: Proof of Address or Ownership connecting the owner to the … remains in full force and effect. Copy of the child's birth certificate (if under age 18). Mail to: Office of the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-behalf-another-personBaldwinsville Central School District – Financial Management (2016M-65)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a … Tax Law statutory limit. Amounts in excess should be used in a manner that benefits District taxpayers. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… by the State Education Department (Department), or in a business school registered with the Department, that closes … Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183City of Long Beach – Budget Review (B24-7-4)
… revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal … includes a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Horseheads – Collections (2023M-169)
… that document the date, purpose, form and amount of money collected. Annually audit the Clerk-Treasurer’s annual …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wyandanch Union Free School District – Budget Review (B24-7-2)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $9.4 million projected expenditure for 2023-24. The District’s proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … did not have an adequate process for granting access to non-employees. Almost half of the active building access … 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16