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State Agencies Bulletin No. 1071
… of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). … of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went into effect for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial … 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in … time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. “Although many forecasters are predicting that national retail sales will be strong this holiday season, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … billboard income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the … administered by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to … process, such as administrative determinations, where feasible to qualify outstanding debt for SWOP. … The …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiums2015 Year End Report
… Law and mandated fee schedules. Background The Board administered four sole custody funds in 2015.Board staff … claims data into the Board’s automated payment system, where the claims are subjected to various system edits and … 61 claims for $107,000 were not duplicate payments and is continuing to review the remaining 320 claims for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws … (Orange County) District officials did not always use a competitive process to procure goods and services or …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… with the Law and guidance regarding fingerprint-supported criminal background checks. The School has a policy entitled … that on June 14, 2013 the former CEO’s fingerprints were filed with OSPRA and cleared. Key Recommendation Ensure that … documentation for the required fingerprint-supported criminal background checks on persons required to be …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 … were ever used toward debt service payments. The District’s 2015-16 report on reserves did not include the dates the … of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with … the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsBridgehampton Union Free School District – Claims Auditing (2017M-179)
… February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in … as a result of this audit. … Bridgehampton Union Free School District Claims Auditing 2017M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Chenango County – Departmental Cash Receipts (2015M-21)
… audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … a 23-member Board of Supervisors. The general fund budget for 2015 totals approximately $73.7 million. Key Finding Our … Office. Key Recommendations There are no recommendations for this audit. … Chenango County Departmental Cash Receipts …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21CUNY Bulletin No. CU-529
… March 3, 2016 OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-529-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-486
… (Institution) OSC Actions OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-486-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-563
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … employees. Agency Actions Notify affected employees. Questions Questions regarding this bulletin may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-563-district-council-37-local-2627-dues-and-agency-shop-fee