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Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Comptroller DiNapoli Releases Municipal Audits
… to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1984
… to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Reporting of Community-Based Services Under the Transformation Reinvestment Plan
To determine whether the Office of Mental Health provides adequate reporting of communitybased service reinvestment funds under the Transformation Reinvestment Plan
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases School Audits
… Board of Cooperative Education Services . “In an era of limited resources and increased accountability, … exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation leave time when they … addition, the district did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA working at a SUNY … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … all employees who have had their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsNiskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free … their money is being spent appropriately and effectively.” Freeport Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … included $7,042 in other than personal service costs and $6,159 in personal service costs. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualOperational Advisory No. 27
… changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice confirms … that your agency processes transactions that qualify for such an exception, please email the Office of Operations, … indicating the type of transaction and the reason(s) for the exception. Current guidance regarding the Obligation …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationMadrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347State Agencies Bulletin No. 1060
… Date Immediately Background There is a change in the way employees who are due garnishment refunds will receive … will no longer receive a separate check mailed to their home, but will have the refund included in their paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsOpinion 88-49
… the individual exercises some part of the sovereign power. NY CONST, ART 1, §6: An employee appointed for a fixed term … Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, … of public employment rather than public offices (see Kingston Associates , supra ). Clearly, the determination of …
https://www.osc.ny.gov/legal-opinions/opinion-88-49New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund … aspects of the grants and may have to pay for a required audit because the developer has failed to do so. The Board … The purpose of our audit was to review the Boards administration of grant fund …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374State Agencies Bulletin No. 1914
… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any … time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association