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State Agencies Bulletin No. 1698.1
… for the new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to … eliminated the moving expense deduction. As a result, the reimbursement of moving expenses must be included in an … submit these transactions through SFS. Moving Expense Reimbursement Information: State Finance Law sections 202 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 90-39
… the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… timely opportunity to be heard." This does not require a full evidentiary hearing. Rather, written notice, together … whether using the New York State VendRep System or a paper form. The State contracting entity shall initiate the request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Red Hook Central School District – Financial Management (2016M-105)
… were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the … that benefits District residents such as using surplus funds as a financing source, funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and procedures to ensure the records …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Fire Island Union Free School District – Claims Auditing (2023M-114)
… [read complete report – pdf] Audit Objective Determine whether the Fire Island Union Free … before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… former Supervisor was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately … activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural … the Town’s attorney as to whether any of the amounts can be recovered and the potential legal and financial …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200CUNY Bulletin No. CU-664
This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerInflation in the New York City Metropolitan Area
… In the NYC metro area, it is food (13 percent); in the Los Angeles metro area, it is transportation (16 percent). These … 9.1% Dallas 2.7% 1.0% 3.4% 9.0% Nation 1.9% 1.5% 2.6% 8.5% Los Angeles 2.7% 1.9% 2.2% 8.5% Minneapolis 2.3% 1.2% 3.0% …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaCassadaga Valley Central School District – Financial Condition (2013M-249)
… fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … period ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 93-17
… a controversy involving a school district and another party. In this instance, however, the pre-payment of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Town of Lebanon – Justice Court (2013M-247)
… operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfCorporate Governance - 2024 Tesla Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Tesla, Inc. (Tesla) efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/new-york-common-tesla.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdf