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XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour Cherry Market Orders and for the two …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts … fire district funds to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and current year under hydrant contract) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… Employment Awareness Month with the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” said DiNapoli. “A recent … important issue.” "In order to lower the unemployment rate for people with disabilities we need to change the culture in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesNon-Revenue Service Vehicles and On-Rail Equipment
… 2018 to April 2022. Background The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … the Engineering Department (Engineering) is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … State. Local Districts annual claims submissions to OTDA for homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Yonkers – Budget Review (B22-6-5)
… and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Newburgh – Budget Review (B24-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is … no assurance the State will appropriate additional money for this program in fiscal year 2025-26. The 2025 proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Public Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesOversight of Contract Expenditures of Bowery Residents’ Committee
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on WARC’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016 and certain expenses for the fiscal year ended June 30, 2015. About the Program … who are 3 and 4 years of age. WARC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background Pinnacle is an SED-approved, not-for-profit special education provider located in Oswego …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1836.1
… activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for Annuals-2080 OCS, OWC R72 O19 Covid-19 OT Hry/Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Westmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220