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XVI.4.B Tax Revenues – XVI. Financial Reporting
… to the current calendar year) or prior (relating to all calendar years preceding the current one). Estimated … OTHER CONSUMPTION AND USE TAXES AND FEES AND OTHER TAXES All other consumption and use taxes and fees and other taxes … is anticipated that this will result in the recording of all material revenues in the appropriate period, significant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesLyndonville Central School District – Financial Condition (2016M-143)
… with statutory requirements. Use debt reserve money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… planned expenditures. Town officials cannot ensure that cash disbursements are only made for proper Town purposes. … Town purposes. … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Comptroller DiNapoli Releases Municipal Audits
… action. Of the 10 previous audit recommendations, one recommendation was implemented, one recommendation was partially implemented and eight … officials should assess what is a reasonable amount of fund balance for each fund considering various factors such …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1952.1
… This bulletin supersedes Payroll Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing instructions regarding the PEF Nurse Uniform … 100% Leave With Pay at less than 100% (Military Leave or Workers’ Compensation Leave only) Percent immediately prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its … offers a range of preschool special education services to children with disabilities from birth to five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-185
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesCity of Yonkers – Budget Review (B17-6-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a … on the 2016-17 fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Village of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … Trustees and an elected Mayor. Budget appropriations for the general, water, and sewer funds in 2013-14 are … which is required by law, or any policies or procedures for finance-related operations. The Board has not adopted any …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… savings that will balance the city’s budget this year, and in the future, as substantial budget volatility is expected … prioritized its choices to minimize the impact on critical public services. Budget choices that are not made efficiently … city should remain laser focused on its efforts to stay a place where people want to live, work and invest. Economic …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … it also must prioritize a clear understanding of staffing challenges at its agencies and be transparent … agencies, with 11 experiencing a decline in staffing of more than 13%. The Department of Correction had the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic … This will give the agency time to correct employees’ records, if necessary, prior to the automatic processing of … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … appropriations each year to pay these expenditures. When the unused appropriated fund balance and excess debt … to payment. South Kortright Central School District – Retiree Health Insurance Contributions (Delaware County) …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1SUNY Bulletin No. SU-324
… The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, … (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for … automatically process deduction transactions using the new deduction code 523, UUP Colonial Insurance. The vendor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Agencies Bulletin No. 2249
… since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health … Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical … drugs in which the prescriptions were missing or invalid; and claims for unauthorized and inappropriate refills. The …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits