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Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardState Agencies Bulletin No. 1855
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. NOTE: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Thomas P. DiNapoli and Wyoming County District Attorney Donald G. O’Geen. Conaway was sentenced to a one year …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxHighland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358License Fee Revenues (Follow-Up)
… Department of Consumer Affairs (Department) is responsible for ensuring that consumers and businesses benefit from a … marketplace. The Department issues licenses and permits for certain businesses operating and collects associated fees. For the fiscal year ended June 30, 2013 the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followReview of Growe Technologies Inc.
… Purpose The objective of our examination was to determine whether Downstate … set new standards for electronic medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the … single-source contract with Growe under Part Q of Chapter 56 of the Laws of 2013 (Part Q). Neither the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… to last year when inflation was more than twice as high and New York City’s taxable sales were surging,” DiNapoli … of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearBelfast Central School District – Procurement (2016M-317)
… located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … one vendor totaling $3,000. Key Recommendations Review and revise its procurement policy to clearly require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Long Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli: Local Sales Tax Collections Increased by 4% in August
… “Local sales tax collections in August continue a pattern of moderate increases in 2023,” DiNapoli said. “With overall … York City’s collections totaled $760 million, an increase of 1.2%, or $9.1 million. County and city collections in the rest of the state totaled $913 million, an increase of 5.6%. Most …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustRondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Sherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Agencies Bulletin No. 1680
… Tax Guide 2018, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3, employers may … The employee must be informed of any procedure changes for obtaining a paper copy of his or her Form W-2 statement and whether or not the request for a paper statement is treated as a withdrawal of his or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2SUNY Bulletin No. SU-56
… Purpose To notify agencies of the procedure for processing summer session payments. Affected Employees … include: Pay Basis Code - FEE Bargaining Unit - 08 Salary Plan - S08 Earnings Program - FEE Jurisdictional Class … include: Pay Basis Code - BIW Bargaining Unit - 14 Salary Plan - S14 Earnings Program - N14 Jurisdictional Class …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresOpinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion, however, that the Association may not use such funds to provide scholarships in the absence of disability or …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Agencies Bulletin No. 1958
… access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees Employees enrolled … Tax Guide 2021 , and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 dated 08/31/2020, employers … The employee must be informed of any procedure changes for obtaining a paper copy of his or her Form W-2 statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Opinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St … sections 9104 and 9105, however, for a village treasurer who is the initial recipient of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-20