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Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Lindenhurst – Claims Processing (2016M-345)
… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. … Village of Lindenhurst Claims …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Mount Morris Central School District – Online Banking (2022M-99)
… take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followState Agencies Bulletin No. 1406
… taxes requires changes to New York City withholding taxes for employees with taxable incomes over $500,000. Effective … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changePayServ
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservControls Over Unclaimed Bottle Deposits
… Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84 ) … The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to support children and families … and operate throughout the State to provide services for up to 5,000 recipients. ACT provider teams are required …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programDiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … York taxpayers.” During state fiscal year 2018, the Fund’s public equities, including domestic and non-U.S. holdings, … beneficiaries. Employer contribution rates are determined by investment results over a multi-year period along with …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… the tentative budget for the general, electric and parking funds are reasonable. However, the water and sewer funds' tentative budgets are not balanced and include a … by adjusting the rate structure in the water and sewer funds. Village of Hempstead – Budget Review (Nassau County) …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-63
… in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of … to any subdivision thereof, except where it is provided by or pursuant to law that such officer or employee is … see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, we have construed the word to …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Unified Court System Bulletin No. UCS-180
… to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … or Leave with Pay (P) on or after 3/29/2012 are eligible for this salary increase. OSC Actions OSC will process the April 2012 salary increase for Judges and Justices who meet the eligibility criteria as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtOpinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … reasonable. The district consistently appropriates fund balance that is not needed to fund operations. Two of the … After the district’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is only …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… pollutants, and supporting economic growth by creating green jobs and stimulating the marketplace for clean energy … with approximately 14.5 million square feet of OGS-owned office space in the Capital Region. OGS is responsible for 19 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followOversight of Drug Disposal
… To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees … when such options are not available. OASAS oversees one of the nation’s largest addiction services systems. Due … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While some …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalNew Customer-Focused Subway Metrics
… measures do not appear to meet the Plan’s goals. For a metric to be relevant, it should be closely connected … APT, ATT, and AJT represent the average additional time for each leg of a trip. A customer who transfers multiple times would have to add the times for each leg of their trip together to obtain the total APT, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain types of … imported or when diesel fuel is first sold or used in the State. Effective January 1, 2022, the MFT rate is 8 cents per … is imposed on gasoline and similar motor fuels. For the 2 State Fiscal Years ended March 31, 2021 and 2020, PBT …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow