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Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the next two years and $36,500 annually. The cafeteria fund’s financial condition has declined over the past five … operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key Recommendation … the deteriorating financial condition of the cafeteria fund and establish a plan to repay the loan from the general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lincoln - Town Clerk (2023M-31)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Weedsport Central School District – Financial Management (2016M-94)
… of our audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. … needs. … Weedsport Central School District Financial Management 2016M94 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Candor – Fund Balances (2014M-157)
… 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five … the plan lacked key pieces of information required by the Board’s reserve policy and best practices. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for … it is provided directly to households and landlords. Federal funding is instrumental in alleviating housing cost …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceState Agencies Bulletin No. 1764
The purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur services i
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) … is provided for general use, both personal and business, by the employee. If assignment of the vehicle is for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … vehicle is subject to income and Social Security/Medicare taxes and must be reported as income on the Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useCUNY Bulletin No. CU-207
… staff will receive payments that will be reimbursed by the CUNY Research Foundation (CUNY RF) for research work … multiple installments, the Goal Amount should be divided by the number of payments to be made (using the Summer … the active record. For example: If the start date provided by the RF Payment Authorization Form is June 14, the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchOpinion 89-3
… reply to your inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a State … §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September 1, 1953, all purchase …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Agencies Bulletin No. 1944
… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedSUNY Bulletin No. SU-279
… Additional Earnings as follows: 08/22/2019 - 08/31/2019 10 Days at Regular Factor .038356 09/01/2019 - 09/04/2019 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyState Agencies Bulletin No. 1760
… and is not included in the calculation of overtime. Tax Information The 2019 CSEA ASU Work-Related Clothing … gross and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1674
… than the applicable Federal rate and not substantiated by receipts. The 2018 maximum rate allowed by IRS for PCM is 54.5 cents per mile effective from January … 29, 2018, and will include all reimbursements paid by SFS from November 16, 2018 through November 29, 2018. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsMaintenance and Inspection of Event Recorder Units
… – New York City Transit complied with maintenance and inspection requirements pertaining to Event Recorder … boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis of incidents/accidents based …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1627
… on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year look back Affected Employees New … Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the agency’s review … Plan are as follows: Open the Retirement Plans page. (Home>Benefits>Enroll In Benefits>Retirement Plans) Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdc