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Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial audit … report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s (Report 2008-S-65). Background The … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followAccounts Payable Advisory No. 49
… impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … the Basis Date to calculate the Scheduled Due field and Discount Due field, where applicable. Note: This section used …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentCity of Fulton – Fiscal Stress (2013M-310)
… 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … routinely relied on the appropriation of fund balance as a financing source, causing the City to incur planned …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Jefferson Central School District – Community Services (2016M-343)
… the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Schroon Lake Central School District – Financial Condition (2014M-145)
… 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in … and the Town of Chester in Warren County. The District is governed by the Board of Education which comprises five … balance accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… which is presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year … records. The School made payments for services to one of the entities without a written contractual obligation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementUnified Court System Bulletin No. UCS-123
… below: Represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented … dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… tax growth improved in May after four straight months of either flat or modest increases,” DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also experienced … York City’s collections totaled $783 million, an increase of 5.3%, or $39.5 million, compared to the same time last …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.3% in October
… in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … million, an increase of 4.1%, or $33 million, compared to the same time last year. County and city collections in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in … the same time last year. “There was little growth in local sales tax collections in July compared to last year,” … for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyOpinion 93-19
… while section 2402 of the Surrogate's Court Procedure Act (SCPA) sets forth the fees chargeable in proceedings in … no fees are charged. Subdivision 13 of section 2402 of the SCPA, however, provides for a general $5.00 per page fee for … The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-19XII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a set of business defaults defined by the … When processing payments to a vendor agencies must select a vendor location …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationPublic Health – 2023 Financial Condition Report
… State Medicaid spending grew by $3.6 billion (13 percent) to $31.3 billion in SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions … with a State share total of $1.8 billion from SFY 2022-23 to SFY 2023-24. Nearly 9.4 Million New Yorkers Benefited …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthState Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview … To provide payroll system users with information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processOpinion 89-31
… authorized (see also MacFarlin v O'Leary , 245 App Div 164, 281 NYS 112 [1935], in which a city local law …
https://www.osc.ny.gov/legal-opinions/opinion-89-31