Search
Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport Central School District – Nonresident Tuition (2016M-248)
… not use correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled … students placed at the District. Issue corrected bills to the home districts for the identified errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedCanton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… community-based agencies to ensure that services provided and payments made were in accordance with contractual … of nine contracts reviewed, Department officials obtained and reviewed backup documentation to verify that services … authorizing payments. Department officials did not obtain and review backup documentation for one contract with …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Opinion 2006-7
… also Langdon v Town of Webster , 270 AD2d 896, 706 NYS2d 547 lv den 95 NY2d 766, 716 NYS2d 641). The town board, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7XVI.3.A Financial Statements – XVI. Financial Reporting
… The basic financial statements consist of the following: Statement of Net Position (Reporting Government-Wide); Statement of Activities (Reporting Government-Wide); Balance … of the Balance Sheet - Governmental Funds to the Statement of Net Position; Statement of Revenues, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… income taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … report date but within the prescribed cut-off period for processing. Estimates of amounts to be received subsequent to the year-end processing cut-off will be made and recorded as of the report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1257
… PayServ users with changes in PayServ resulting from the planned upgrade to PayServ v 9.1. Effective Date(s) … July 22, 2013 Background One objective of the upgrade from PayServ 8.9 to PayServ 9.1 was to remove costly … in agencies receiving an increased number of questions from employees. A separate bulletin will be issued with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1257-payroll-system-upgrade-changes-payserv-91DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong population, business and job growth in recent years, according to a report released today by … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseOpinion 96-2
… 835, 554 NYS2d 269, appeal denied 76 NY2d 714, 564 NYS2d 718; see also McKinney's Statutes, §397). Since the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … funds and endowment funds, including donations made to a school district from private sources in the form of gift, … not otherwise provided for by law, must be invested by the school district in accordance with General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Comptroller DiNapoli Releases Municipal & School Audits
… (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating … totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. In …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsSome NY Schools Not Reporting Bullying or Harassment
… Education Department agrees with our recommendations and is taking steps to help school officials improve their … to safeguard students.” "The Dignity for All Students Act is an effective vehicle in creating a safe and productive environment for students when it is well implemented and when schools are in compliance,” said …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Restaurant Industry Critical to New York City's Economy
… York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total wages citywide and delivered nearly $27 billion in taxable sales, but many restaurants and bars have closed … New York Citys restaurant industry had 23650 establishments in 2019 provided 317800 jobs paid $107 billion in total wages …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using county … is currently limited to the counties of New York City (New York, Richmond, Kings, Queens and Bronx) and the … Nassau and Westchester where postal codes overlap New York City. Affected Employees All employees who have a Home …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageOpinion 91-49
… -- Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution … Whether a county may convey an abandoned county highway by private sale to either the adjoining owner or …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term … withholding, projected at $35 billion, is the largest single element of overall tax receipts and is expected to … fiscal year basis, school aid would increase $1.1 billion, or 5.1 percent. Even with the increase, aid has remained …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-19
… AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill) TOWNS -- Powers … to maintain any action or proceeding which is brought to challenge a determination made by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… may be tied to requirements to have employer-sponsored visa requirements to work and reside in the country. The city …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-force