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Total Receipts – 2023 Financial Condition Report
… increased 46.0 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five Fiscal Years Personal income tax and consumer (consumption and use) taxes: Accounted for 34.1 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsUniondale Union Free School District – Procurement (2016M-195)
… July 1, 2014 through December 31, 2015. Background The Uniondale Union Free School District is located in the Town … Uniondale Union Free School District Procurement 2016M195 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195State Comptroller DiNapoli Releases School Audits
… use policies, but they have not been revised for changes in technology since December 2006. The board has also not adopted policies and procedures for personal, private and sensitive information data … was not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Bemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Milford Central School District – Financial Condition (2016M-87)
… 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, … The District, which operates one school with 417 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Bay Shore Fire District – Time and Attendance Records (2017M-264)
… determine whether District officials maintained adequate time records to ensure employees received the pay and accrued … on the District Manager’s observations of employees’ time worked. Key Recommendations Develop and implement comprehensive written procedures for time and attendance. Require that all employees complete a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264State Agencies Bulletin No. 484
… the New York City Employees' Retirement System who served in certain combat theaters or during wartime periods to … Deduction Calculation Routine. The Goal Amount provided in the NYCERS certification letter should also be entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingMandatory Contributions – Enhanced Reporting
… Article 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as … covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Part B helps pay for medical care provided in outpatient settings. Medicaid is a joint state and federal health … in 2009. These services were provided in outpatient settings such as doctors' offices, clinics, and health …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bWorcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for … surpluses totaling $1.2 million, an operational shift of $5.9 million. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanUnified Court System Bulletin No. UCS-104
… eligibility for Deduction Code 398 , Bankers Security Group Life. Affected Employees Employees in Bargaining Unit … eligibility for Deduction Code 398 Bankers Security Group Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-104-change-eligibility-ing-reliastar-life-insurance-company-newCopenhagen Central School District - Procurement (2019M-238)
… District officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings Our review of 24 purchases totaling about $128,000 found that District … officials did not seek competition for services from five of the six professional service providers reviewed. These …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238CUNY Bulletin No. CU-388
… Purpose To notify CUNY agencies of the modified eligibility for Deduction Code 300, MetLife Whole Life Insurance program. Affected Employees Employees in … Units TK, TY and SF to participate in a voluntary whole life insurance program administered by MetLife. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-program