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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Income Tax Tax imposed on the income earned within New York State by any resident or non-resident as described in … Tax – Article 24A Optional tax that partnerships or New York S corporations may annually elect to pay on certain … to Tax Law §1109. Consumption and Use Taxes – Auto Rentals Tax 30313 Auto Rentals Tax – Article 28A Tax imposed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases Municipal Audits
… be identified by payee. The court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … has not been verified. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of … 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCUNY Bulletin No. CU-283
This bulletin informs agencies of automatic rate changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programCUNY Bulletin No. CU-321
This bulletin informs agencies of automatic rate changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programTown of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Webster Central School District - Financial Condition (2018M-109)
… source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109CUNY Bulletin No. CU-178
… Purpose To explain agency procedures for entering payments into the … Entry panel. Affected Employees CUNY employees who elect to participate in the Buy Out Waiver Program and who are … 2003, Pay Period 7C Agency Payment Processing Instructions To pay eligible employees, use the earnings code HBB and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-178-cuny-buy-out-waiver-program-payment-cycle-1103-63003Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … dental and prescription claims on the District’s behalf to electronically withdraw funds from a District bank … Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases … 5/14/09 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … Increases To increase the hourly rate(s), the agency must submit the following requests: For all rate increases, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… protect public employee unions. But we must stand together to defend unions and working families in all parts of our … fight further attacks by special interest groups that mean to undermine decades of progress. "Labor remains the backbone … and promote safe working conditions. "I will continue to call for policies that not only help to create new jobs …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period … maintain accurate accounting records and provide reports to the Board. Implement procedures to ensure that all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195More About This Retirement Plan – Police and Fire Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planCamden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring District for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208