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City of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedState Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCity of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit organization that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualElementary and Secondary Education – 2023 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the Budget, schools … to New York school districts was equal to 13.9 percent of State school aid funding for the same period. New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we … review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider located in Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualOversight and Collection of Snowmobile Registration Fees
… Purpose To determine whether the Department of Motor Vehicles (Department) is … its snowmobile registration practices. Our audit covered the period April 1, 2008 to February 13, 2013. Background … clubs pay a reduced registration fee of $45, while non-club members pay $100. The Department retains $10 of each …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… New York State Comptroller Thomas P. DiNapoli announced today that the … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … audit covered the period from April 2016 through June 2021 for contractor data; through September 2021 for employee licensing issues; and through February 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOpinion 98-18
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Comptroller DiNapoli Releases Municipal & School Audits
… were underestimated by nearly $1.2 million (11%) for 2019 through 2021 and none of the $150,400 of appropriated fund …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The New York State General Municipal … Law limits the ability of municipal officers and employees to enter into contracts in which their personal financial … Officials also did not adequately safeguard access to fuel. Auditors compared the names of 267 individuals on …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1050
… in the tax rate for the employee share of Social Security taxes will have no effect on the employee’s future Social … issued after January 1, 2011. Please refer to Publication NYS-50-T for additional information. The New York State, City … income tax withholding rates can be found in Publication NYS-50-T. To access this publication, visit the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 … system which accurately and systematically accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all appropriations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesCUNY Bulletin No. CU-706
… subject to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDepartment of Transportation Bulletin No. DOT-40
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022State Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that … process has been followed to secure fair and reasonable contract terms. Typically, that process should involve … offers, and a balanced and fair method of award. Contract Prefix Revenue New York State Contract IDs must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contracts