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Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in … Fire Districts District progress as of September 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Years ended March 31, 2020. About the Program The Board’s mission is to protect the rights of employees and employers …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… percentage than in Queens or citywide. Job losses were reversed by 2021, however, with employment growing in all …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… by type within the following major classifications and depreciated or amortized over the indicated estimated … 20 years Buildings 12-60 years Machinery and Equipment 4-30 years Library Books no depreciation … account code to indicate the type of fixed asset owned and the source of the monies from which the general capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Club (SWSC). McLain was charged with Grand Larceny in the Second Degree. “McLain allegedly took advantage of his volunteer …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubLGAC - Meeting Notice - Full Board - June 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Board of Directors on June 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-06-25-21.pdfLGAC - Meeting Notice - Full Board - March 25, 2021
The New York Local Government Assistance Corporation will have a special meeting of the Board of Directors on March 25, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-03-25-21.pdfThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfSUNY Bulletin No. SU-326
… using Earnings Code LOS (or the appropriate non-resident alien earnings code – XLS, YLS, ZLS): Earnings Begin Date: … The Earnings Code LOS (or the appropriate non-resident alien earnings code) and the amount paid will be displayed on … (or the description for the appropriate non-resident alien earnings code) and the amount paid will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain … costs that were not in compliance with the RCM’s guidelines $7,520 in unsupported related-party costs $6,944 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualDiNapoli Announces State Contract and Payment Actions for December 2015
… million and 600 payments valued at $2.2 million due to fraud, waste or other improprieties. In total for calendar … independent audits also help ensure payments are free from fraud, waste and improprieties. OSC averaged nine days for … and $1.1 billion to Affinity Health Plan. Interest on Lawyer Account Fund of NYS $31.2 million for 43 contracts for …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Village of Suffern – Budget Review (B19-6-3)
… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … 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/village/2019/04/16/village-suffern-budget-review-b19-6-3State Agencies Bulletin No. 1326
… exception of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … 2014 (SUNY) Note: Adjustments may be required Background In accordance with the Division of the Budget Policy and … to identify employees who have maintenance deductions in each agency. This report is now available for all agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1326-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1196
… New York State Payroll Checks) was created as a tool for agencies to identify outstanding checks and take …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksOpinion 95-3
… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These designations … A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresUnified Court System Bulletin No. UCS-307
… the various agreements between the Unified Court System of the State of New York (UCS) and the affected … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement … Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsComptroller DiNapoli Releases School Audits
… audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD Margaretville CSD Newburgh Preparatory Charter High …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits