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East Ramapo Central School District – Budget Review (B25-5-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2024-25 budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York … of approximately $12.6 million for payments of teachers’ retirement is likely overestimated by approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … For certain services, you must first enroll to get a user ID and password. Log in You must log in to use …
https://www.osc.ny.gov/online-servicesRFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking … the following links: Request for Proposal (Amended 4/11/25), in PDF Forms Only (Amended 4/11/25), in MS Word format Amendment #1 , Issued 4/11/25, in …
https://www.osc.ny.gov/procurement/rfp-0001NYS Payroll Online
… NYS Payroll Online is a service that allows you to view and update your …
https://www.osc.ny.gov/state-agencies/payroll/nyspoContract #C001203 – Senior Java Architect
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/contract-c001203State Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfUnified Court System Bulletin No. UCS-276
… Service Employees Association (CSEA – BU 87), and the Side Letter dated July 6, 2018 between the UCS and the CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Contract and Payment Actions in July
… Talent, LLC for entertainment booking services at the New York State fairgrounds. Division of Alcoholic Beverage … from the Tioga Downs, Rivers, Montreign, and Del Lago casinos to 26 local governments in various counties. $6.6 … Broome County. Unified Court System $8.5 million to The Legal Aid Society for the Attorneys for Children Program. …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julySelected Employee Travel Expenses
… and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesDiNapoli: State Faces Potential Budget Gaps
… budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State … and tax reductions enacted this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s rainy day …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gaps