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Federal Tax Reform? What's at Stake for New Yorkers, July 2017
The President and the Congress are considering major changes to the federal tax code that would have significant implications for New York.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-reform-2017.pdfOswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … agreements (CBAs). Key Findings District officials did not accurately calculate separation payments or benefits for … separation benefit that was $18,680 higher than it should have been, according to his employment contract. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194State Agencies Bulletin No. 875
… Purpose To explain OSC’s automatic processing of the 2009 Blind … increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … Job Data page effective 1/1/09. The Action/Reason codes of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on … that use Ganrormic’s preschool special education services pay tuition to Ganrormic using reimbursement rates set by … service costs that Ganrormic reported on its CFR that did not comply with SED’s requirements for reimbursement. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … see if opportunities for cost savings exist. There are a number of ways to potentially lower municipal garbage …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, totaled … of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Maintenance and Inspection of Event Recorder Units (Follow-Up)
… and technical analysis of incidents/accidents based on data they record. ERUs are installed in the cars used by … Each ERU has different capacities and attributes based on the model and age of the unit. In 1998, the Federal … ridership. The objective of our initial audit, issued on July 18, 2019, was to determine whether Transit complied …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli: Local Sales Tax Revenue Slows in 2016
… slowdown in sales tax collection growth reflects a three-year trend. Collections trickle in the first half of the year, followed by more robust growth in the second half. And … the North Country by 0.1 percent over the same period last year. Local sales tax collections were generally lower, due …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Getting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-with-afr-may-2023.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdfCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overDiNapoli: Local Sales Tax Collections Increased by 4% in August
… rates, local officials should budget accordingly and monitor cash flow for the foreseeable future.” For August … $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of the state totaled $913 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustState Agencies Bulletin No. 1896
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning … System Questions mailbox. Please include this bulletin number in the email subject line. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMid-Hudson Library System – Procurement (2016M-261)
… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's purchasing … to use for purchases that do not require competitive bidding. Key Recommendation Modify the Library System's …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Tri-Valley Central School District – Budgeting (2014M-094)
… District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Comptroller DiNapoli Releases Municipal Audits
… – Departmental Cash Receipts (2015M-21) County officials have ensured cash receipts are properly collected, recorded and deposited. Department officials have implemented effective controls including issuing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases State Audits
… to more traditional levels. Office of Temporary and Disability Assistance (OTDA): Internal Control System …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1387
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … strings they will convert to effective the first paycheck in April. The crosswalk provided contains accounting data … . Please include the bulletin number in the Subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialMedicaid Program - Managed Care Organizations: Payments to Ineligible Providers (Follow-Up) (2019-F-2) 30-Day Response
To determine the extent of implementation of the eight recommendations made in our initial audit report, Managed Care Organizations: Payments to Ineligible Prov
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f2-response.pdf