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XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… required in the contract; or The NFP borrows funds from an outside source to provide services pursuant to a written … In order to begin services, the NFP borrows funds from an outside source at an interest rate of 5 percent. The contract … of Taxation and Finance if the NFP borrowed money from an outside source. If a higher rate is requested, the NFP is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfWest Genesee Central School District - Capital Assets (2023M-128)
Determine whether West Genesee Central School District (District) officials properly monitored and accounted for capital assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/west-genesee-central-school-district-2023-128.pdfDolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District (District) officials adequately accounted for and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dolgeville-central-school-district-2023-175.pdfTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berkshire-town-2023-84.pdfComptroller DiNapoli Comment on SEC Climate Disclosure Proposal
By mandating climate disclosures, the proposed rule will provide consistent, comparable and reliable information for investors.
https://www.osc.ny.gov/files/press/pdf/comments-on-sec-climate-disclosure-proposal.pdfLGAC - Annual Report – 2022
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2022.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2022.pdfGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gilbertsville-mount-upton-2021-139.pdfLongwood Central School District – Overtime (2021M-126)
Determine whether Longwood Central School District (District) officials appropriately approved and documented overtime for non-instructional employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/longwood-2021-126.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage, 180-Day Response
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23-response.pdfHighland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District (District) officials properly authorized and monitored overtime for non-instructional employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/highland-central-2021-8.pdfLGAC - Annual Report – 2021
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2021.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage (2019-S-23)
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23.pdfState Agencies Bulletin No. P-505
Lump Sum Payment of Compensatory Overtime to M/C Employees for Hours Worked in Excess of 40
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-505.pdfA Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfWhere My Assets Are (VO1848)
A worksheet for NYSLRS retirees to help your survivors locate documents/information upon your extended disability or death.
https://www.osc.ny.gov/files/retirement/forms/pdf/vo1848.pdfChildhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfLGAC - Annual Report - 2019
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2019.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2019.pdf