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LinkNYC 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.pdfState Agencies Bulletin No. 1684
… notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue New York … TD346 to the Division of the Treasury to request a payroll check stop payment and check reissuance. The reissued payroll check is processed … To notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkState Agencies Bulletin No. 1669
… employees to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionAccounts Payable Advisory No. 49
… 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts the Scheduled Due field … applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 1343
… the account code string on the Position Pool page as they do currently. OSC is currently working to complete design …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-9
… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Which county officer is the official to whom the county tax levying body authorizes to perform duties in …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 91-51
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask … purchase equipment for use by its volunteer firefighters in connection with physical fitness training to improve or …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Agencies Bulletin No. 685
… arbitration award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in … eligible employees. In order to facilitate the processing of the award and to allow for the continuation of programs and the processing of payments for employees not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOpinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 1, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Westford … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting … records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background … The District’s general fund budget totaled $127,000 for the 2013 fiscal year. Key Findings The District does not … disbursed from the District’s building reserve account. For example, the Board did not review or approve any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… manage the District’s financial affairs. The District has no internal controls over credit cards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259