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Rensselaer City School District – Financial Condition (2016M-286)
… officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Monticello – Board Oversight (2016M-337)
… before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The … written policies and procedures to facilitate knowledge transfer. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
Village of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, adequately … bridal shower and staff holiday parties. The Board Treasurer did not review credit card charges in a timely … Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible … Employee fringe benefit and indirect costs are permissible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Suffern – Budget Review (B23-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. … Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is … a Board composed of seven elected members is responsible for the Company's overall financial management. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a budding tech sector," DiNapoli said. "Brooklyn is also home to world-class cultural and academic …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsState Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, employees with NYSPO access can opt out of … with IRS Publications 15-A, Employer’s Supplemental Tax Guide 2018, and 1141 General Rules and Specifications for … employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the following requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Comptroller DiNapoli Releases Municipal Audits
… collections and did not properly account for attraction tickets purchased in bulk and sold at a discount to cardholders. The … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1162
… row being updated the Earnings End Date will be carried forward on the updated row. Note: Currently, if an employee … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … 500 Medicare Deficiency 501 502 Social Security Deficiency NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonOpinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Education due to: Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit … process should not be used for awards that are open for draws and returns via the federal draw system. Please note …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearState Agencies Bulletin No. 1861
… access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1772
… with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2