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Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… complete report - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key … not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. … line number changes, use LNR (Line Item Realignment); do not use MOV. Upon approval by NYSTEP, agencies must then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … be reported by using Earn Code FRB. Enter the transaction i n the Time Entry page or Miscellaneous File using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2011. Affected Employees Employees with … business use, all miles driven are deemed to be for personal use, and the value must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Comptroller DiNapoli Releases School Audit
… not determine whether all money collected was accounted for, properly remitted and deposited. Other than minor … exceptions, disbursements were properly supported and for legitimate purposes; however, ECA deposits were not … of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… Comptroller Brad Lander, on behalf of the New York City Retirement Systems, with the exception of Gannett. … major employers, as reflected in the New York City Retirement Systems’ agreement with Apple and ongoing efforts … their workforces, as the ability to establish and maintain constructive relationships with workers is a hallmark of a …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesComptroller DiNapoli Releases School Audits
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … vehicle is subject to income and Social Security/Medicare taxes and must be reported as income on the Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useLegal Aid Society
… and conditions of the contract. Background The Attorneys for Children Program (AFC Program) provides legal … To carry out the AFC Program in the New York City region, for the period January 1, 2010 through December 31, 2014, … $39,450,972, or 100 percent of the amount budgeted for the annual period. Key Findings We reviewed select …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… in holding violators accountable and attaining restitution for workers while allowing infractions to continue, according … but DiNapoli’s audit found many claims wait long periods for a determination. The audit reviewed 7,847 claims relating … New York City employers and found many listed as pending for long periods of time. Among them were 354 complaints that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycOversight of Passenger Safety
To determine whether the Office for People With Developmental Disabilities ensures that its vehicles are being operated safely by employees with valid driver licenses
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… spending growth. School aid is expected to rise from $28.8 billion in school year 2021-22 to $30.9 billion in school … All Funds revenues are projected to decrease by $33.8 billion, or 13.8%, in SFY 2022-23 due to numerous factors … have been excluded from the cap over the past two years. Reserve Funds At the close of SFY 2021-22, the state added …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… from 2016 to 2018, which includes $17 million in savings for counties and New York City. "New Yorkers dealing with … expenses and may provide them with more options for care." DiNapoli said. "The state has an obligation not … health care needs. The program is administered by DOH. For the fiscal year ended March 31, 2016, New York's Medicaid …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsReal Property Tax Cap Information - Glossary
… See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts … year of limit.) Coming Fiscal Year (CFY) - The fiscal year for which a tax levy limit will be determined. Court Orders …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryReview of the Financial Plan of the City of New York - July 2011
On June 29, 2011, New York City adopted a $65.9 billion budget ($46.5 billion in City funds) for FY 2012, which began on July 1, 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2012.pdfCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… its charter, which only authorizes transfers from surplus funds to other funds. The Council has not established a claims auditing …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210State Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of … for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move (MOV) via a TPM Short Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Opinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller DiNapoli Releases Municipal Audits
… adopt a breach notification policy, a disaster recovery plan and a personal, private and sensitive information (PPSI) … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Find out how …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… The State Fiscal Year (SFY) 2017-18 Enacted Budget increases … of dollars in lump sum spending with minimal disclosure, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-ahead