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State Agencies Bulletin No. 1287
… Purpose To inform agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York … To inform agencies of the change related to the taxation of imputed income for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeComptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Oversight of Afterschool and Summer Youth Employment Contracts
… the effects of poverty and to provide opportunities for New York City youth and families. To achieve these goals, … 14 and 24 with paid summer employment for up to six weeks in July and August. Its Comprehensive Afterschool System … and sports/recreation activities when school is not in session. According to Department contracts, Ridgewood, a …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOpinion 93-4
… -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A … periods of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 2043
… column amount. Biweekly arrears deductions should be set up in equal increments over the same period of time for which … with the same NYSTRS deduction code exists, select the + sign to add a new row in the Deduction Details page, insert a … existing row for the NYSTRS deduction code, select the + sign to add a new row in the General Deduction Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Comptroller DiNapoli Releases School Audits
… , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School … properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial Management, Check … District Orchard Park Central School District Oysterponds Union Free School District and the Salem Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTown of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Cuba-Rushford Central School District – Financial Management (2015M-125)
… management of financial activities for the period July 1, 2011 through March 27, 2015. Background The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… vendor to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the … and is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… sales tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly … with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… all phases of a transaction. District officials allow third party administrators (TPAs) who process health, dental and … behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in … Key Recommendations Continue to reduce reliance on fund balance to finance recurring expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Opinion 2000-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … our opinion with respect to several issues arising from the inclusion of a village within a proposed joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the Company’s financial operations for the period January 1, 2012 through February 28, 2014. Background The North … Findings The Board does not approve purchases less than $1,000 made by committees. Not all disbursements were … with appropriate documentation before the Treasurer signs the checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over