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Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Liberty Central School District – Budget Review (B4-13-4)
… 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/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… include the bulletin number in the subject line. In the body, please provide the SFTP address to send test files to, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… that financial information for more than 500 state and local public authorities is now available at Open Book … responsible for overseeing billions in taxpayer dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ revenue and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … not established future plans for this cash. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS … 1099 Forms internally, agencies should refer to the instructions for the applicable 1099 Form on the IRS’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following … system among states: "The financial health of our state pension fund is very strong, as validated once again by the … DiNapoli said. "We have strategically put New York on a steady course to capitalize on long-term market …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective Date(s) … Medicare Tax. The additional tax rate is 0.9%. Federal Withholding Rates The IRS has not published the new Federal income tax withholding rates for 2013. Employers have been instructed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) Presentation (PDF) User Manual Training …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2307
… and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 10, 2025, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2025. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackLong Beach City School District – Financial Management (2023M-147)
… of the general fund’s excess fund balance at the end of two of the four fiscal years reviewed to the capital projects …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Agencies Bulletin No. 1718
… the maximum monthly excludable amount from gross income for qualified transportation fringe benefits. Qualified … that the employer owns or leases; or The employer pays for the parking; or The employer reimburses the employee for parking expenses. If an employer provides an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… led to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the … of living in New York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major metropolitan areas in the country. New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaOpinion 91-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability … section 207-a(2) is subject to the employment restrictions in section 207-a(6). You ask whether a disabled firefighter … salary upon service for a prescribed period of time in the grade or title (see, e.g., Civil Service Law, §130[1]; …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 88-11
… in the judgment of the appropriate village officials, will result in the best price or the most beneficial terms for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11