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State Agencies Bulletin No. 1852.1
… lease valuation to determine the value of an employee’s personal use of an employer provided automobile. Affected … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2020 as income on the employee’s 2020 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… on this project with Ridgewood Savings Bank, my administration was proud to work on this effort and garner …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCity of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York … students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education services to approximately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… determined that the City’s adopted budget for fiscal year 2023-24 and the related justification documents are in … budget is $52.1 million more than the City’s budget for 2022-23, an increase of 3.8 percent. Key Findings The 2023-24 … plan to address potential significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… January 1, 2007, to December 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … a long-term capital plan or a long-term financial plan to address the sewer and water districts’ corresponding costs, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Agencies Bulletin No. 1052
… to be used by New York State’s Statewide Financial System (SFS). Affected Employees All Employees Effective Date(s) … process of developing a new Statewide Financial System (SFS). As part of this effort, PayServ will be sending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierSelected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from … ID that executed the script (program logic/instruction code) in CAMA. Also, for 25 of 237 Global Changes and mass … Department of Finance: Reporting of Billboard Income ( 2015-F-17 ) … To determine if the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… on Wall Street after a record year in 2021. As a result, bonuses returned to pre-pandemic levels, which will mean a … by New York state and the city. “Wall Street’s cash bonuses were expected to fall as several factors weighed on … employees received prior to the pandemic. While lower bonuses affect income tax revenues for the state and city, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsVillage of Ossining – Parking Ticket Collections (2017M-259)
… system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … is governed by an elected five-member Board of Trustees. For 2017, budgeted appropriations totaled $53.9 million. Key … The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, … were paid in accordance with established pay rates for the period January 1, 2015 through October 31, 2016. … and Glenville to provide a summer recreation program for children within the boundaries of the Burnt …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit