Search
Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Comptroller DiNapoli Releases School Audits
… fund balance and excess tax certiorari reserve amounts are added back, the district's recalculated unrestricted fund … District officials have ensured that cash disbursements are adequately supported, for district purposes and properly …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Reports First Quarter Results
… of the State Fiscal Year (SFY) 2019-20 was 3.38 percent for the three-month period ending June 30, 2019, raising its … percent target rate of return to determine if it is due for an adjustment as a matter of prudent fiscal management. … state and municipal employees with retirement security for generations to come." The Fund's estimated value reflects …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsAdministration and Collection of Real Estate Transfer Taxes
… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The tax is paid by … properties given as bona fide gifts or sold at tax sale, for example, are exempt. RETT is generally paid during deed … system. Key Recommendations Pursue options for collaborating with county recording officers to develop …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesControls Over Selected Expenditures
… that expenditures are made only to eligible victims and for eligible victim services. The audit covers the period … Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime victims. … survivors by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … System of Accounts (USA), these trusts are accounted for and reported in the fiduciary funds, TE Fund (Expendable) … changes to the accounting and reporting requirements for expendable and nonexpendable trusts. The statement …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsCity of Long Beach - Budget Review (B19-7-4)
… to the end of the 2018-19 fiscal year. Continued reliance on debt to finance operations perpetuates the City’s weak … which is $3,218,797 above the limit established by law. On May 7, 2019, the Council adopted a resolution authorizing …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, State … checks and balances. I thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the … to the district. "I thank the Comptroller and his staff for their diligent work on this case," District Attorney …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… from the adoption of a comprehensive statewide plan for implementation, according to an audit released today by … OGS leadership and the SDVOB Division are to be commended for effectively making this important initiative a priority.” … opportunities. The act establishes a 6 percent goal for service-disabled veteran-owned businesses’participation …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startState Agencies Bulletin No. 1598
… OSC will Terminate the ORP or VDC Savings Plans panel for any employee that is Retired and Rehired if the agency … an arrears spreadsheet and have it reviewed, if required, for the retirement plan. Once the Correct History has been … Agency will enter the reviewed arrears, if required, for the retirement plan. Agency will enter General Comments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireNY-Sun Incentive Program
… the objectives required by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: … a commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than … established 210 days as the expected time required for installers to complete most projects, and an extension …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programState Agencies Bulletin No. 837
… Rules and Regulations, when an employee repays an employer for wages received in error in a prior year, those wages remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of Wages, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andState Agencies Bulletin No. 911
… of the Budget, the April 1, 2009 three (3) percent general salary increases and the 2009-2010 performance advances and … first date in Pay Period 1 that the employee was eligible for an April 2009 payment OSC Actions OSC has created Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryTuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … sessions. Students pay tuition on a per-credit basis. For the 2014-15 academic year, tuition is $609 per credit hour for the first seven credits and $365 per credit hour for each …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegePerformance Incentive Program
… Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … by various State oversight agencies provide guidance for public authorities regarding performance incentive … a 57 percent share, of the total awards while accounting for less than 3 percent of the workforce. Over the scope of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programUnified Court System Bulletin No. UCS-142
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2008 calendar year. Background In accordance with the … legal service benefits be considered as reportable income for each covered employee. Therefore, the value of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesDiNapoli Releases Year-End State Cash Report
… state cash report issued today by State Comptroller Thomas P. DiNapoli. Tax collections for the year ended $600 million lower than the latest projections released with the Executive Budget in … state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportUpstate Medical University's Billing Practices
… with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that … claims will be denied, and payments might not be obtained for services. Insurance carriers may deny payment for a variety of reasons (e.g., service deemed not a medical …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practices