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State Agencies Bulletin No. 1099
To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignOpinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Mount Markham Central School District – Financial Management (2020M-39)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials … $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Saratoga County – Financial Condition (2013M-235)
… the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an … by real property taxes, sales taxes and State and Federal aid. The County’s 2013 budget for Maplewood Manor … to minimize the impact of any potential negative financial occurrences. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the … determined that 34, totaling $30,126, were not processed in accordance with the company’s accounting manual. These …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… was to evaluate the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the … The Little Falls City School District is located in the City of Little Falls and portions of the Towns of … Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64State Comptroller DiNapoli Releases Municipal & School Audits
… at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary … up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … safeguarded. In addition, the district has an increased risk that the network may be accessed by unauthorized …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in either the Accounts Payable (AP) or the General Ledger (GL) modules. Adjustments needed for Customer IDs, … revenue) and a negative dollar amount is a credit (decreases expenditures/increases revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office … Insurance Program - Overpayments for Services at the South Shore Ambulatory Surgery Center (2008-S-11) …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpLake Pleasant Central School District – Payroll (2016M-8)
… 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the … The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115About the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … standard work days for different officials? Are members of the New York State Legislature subject to the same reporting requirements as other elected officials, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Background LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of … with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education services to … from approximately 35 school districts located in three counties in western New York. The counties that use …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manual