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Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State … collections totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were … compared to pre-pandemic levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberVillage of Liberty – Financial Condition (2013M-109)
… The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an … and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound … for use. Make the necessary adjustments to the levy each year, within the real property tax cap limit, to offset the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Agencies Bulletin No. 1682
… share of taxes to the United States Department of Treasury on behalf of the employee. OSC’s current business practice is … of the Social Security and/or Medicare tax deficiency on their Form W-2 (Wage and Tax Statement). As a result, … will be responsible for paying any additional income taxes on this amount. Questions Questions regarding deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactAudit of the Tuition Assistance Program at Dowling College
… whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded … Founded in 1955, Dowling offers Bachelor’s, Master’s, and Doctoral degrees in several disciplines through Dowling’s …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeTown of Pittstown – Records and Reports (2013M-5)
Town of Pittstown Records and Reports 2013M5
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… York students and families pay for more than $287 million in college-related expenses this year, New York State Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day to be celebrated on … Individuals who are account owners can deduct up to $5,000 from their state taxable income, while married couples filing …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januarySchuyler County – Court and Trust Funds (2021-C&T-1)
… (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, … estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). … safeguard these funds. Key Findings The records maintained by the Treasurer were incomplete and outdated. We found two …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local … a third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a … develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Employer Annual Invoice
… worked reported to NYSLRS by your organization during the State fiscal year, April 1, 2023 – March 31, 2024. You can … or prior fiscal years. Adjustments to earnings for the State fiscal year ending March 31, 2024 must have been … Your Annual Invoice You can pay your invoice by automated clearinghouse (ACH) , wire transfer or paper check. Paying by …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceState Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… 13 be checked for every employee who is either: Covered* by an employer provided retirement plan; or An active … that is eligible to join the plan is considered covered by the plan even if the individual elects not to join or … Box: Certain employees and positions are not covered by a retirement plan and should not have the Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fNational School Lunch, Breakfast Programs – Federal Funding and New York
… include $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department … receiving more than 99 percent of funds. Impact In FY 2025, the DOE’s school food budget is about $620 million of … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsComptroller DiNapoli Releases State Audits
… Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-25) An initial … Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-26) An initial … of the contract. As a result, CUCS overbilled DOHMH by about $1.06 million during the year ended June 30, 2013. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1695.1
… The regular annual contribution amount will increase from $18,500 to $19,000 for 2019. An additional deferment is … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular … January 9, 2019 OSC Actions To help prevent employees from making excess 403(b) deferrals in 2019, OSC will insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda