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Village of Clifton Springs – Board Oversight (2014M-099)
… of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Jasper – Financial Management (2015M-150)
… to budget accurately, and the Town’s major operating funds are experiencing fiscal stress as a result. Interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… for more information). This subsection provides the agency with guidance on how to request OSC to register … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial … disregarded entity is a single-member limited liability company that reports its income on its owner’s tax return. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationSUNY Bulletin No. SU-185
… Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 3/15/12 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-188
… new Earnings Code to be used for SUNY employer-provided Housing Affected Employees SUNY employees who receive housing that is considered taxable income Effective Date(s) … to Internal Revenue Code Section 61, employer-provided housing is a taxable benefit to employees. Section 119 (a) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingCUNY Bulletin No. CU-314
… dated November 21, 2007, and did not receive the benefit payment in October 2007: New York City Zip Codes Brooklyn … dated November 21, 2007, and did not receive the benefit payment in October 2007. Effective Date(s) Paychecks dated … receive more than one (1) Prepaid Legal Service Benefit payment per calendar year. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, … of the state’s fiscal year.” State tax collections through September were $5.2 billion higher than those through the … these taxes, increased by $544 million, or 5.3%, through September. Business taxes, which include collections from the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … a petition ... shall , adopt a resolution calling a public hearing upon: a. The consolidation of two or more special …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the … by political subdivisions (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… “Unused gift cards have set a new record, as they make up a growing number of the accounts being held by our Office …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … DiNapoli said. “While these resources will be helpful in the state’s ongoing recovery effort, it is important to … and think long-term, as challenges remain.” Tax revenues in the month of February totaled $7 billion, $1.8 billion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesPublic Safety – 2023 Financial Condition Report
… and Rape) while instances of Robbery and Aggravated Assault rose. Despite the increase in 2022, total Index …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2014 through March 31, 2015. Background The Department of Health (Department) administers the State’s Medicaid … 264 million claims, resulting in payments to providers of about $28.5 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Newmeadow, a not-for-profit organization located in Malta, New York, provides … the ages of three and five years. Newmeadow is reimbursed for preschool special education services through rates set by … Newmeadow reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were properly calculated adequately documented an
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2013, eMedNY processed about 167 million claims resulting in payments to providers of about $26 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. WestCOP provides preschool … ended June 30, 2013, WestCOP reported about $2.1 million in reimbursable costs on its CFR for the rate-based preschool … For the year ended June 30, 2013, we identified $87,017 in ineligible costs that WestCOP reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manual