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Town of Ossian – Tax Collector (2016M-364)
… through October 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 residents, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Unified Court System Bulletin No. UCS-124
… Purpose To notify the Unified Court System of the modified … the applicable effective date and flat amount. Questions To obtain authorization forms or information about … MetLife, toll-free at 1-866-678-7297 ext. 5057 or e-mail to [email protected] . Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-programOperational Advisory No. 25
… general questions you have regarding the content of this advisory. ASK can be reached via email at … Data Quality Advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 90-49
… AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners) TOWN LAW, §214: Where … district commissioners, a commissioner is entitled to the full per day amount for each day on which he or she … It is for the municipal auditing body or official to determine, in the first instance, whether a claimant is …
https://www.osc.ny.gov/legal-opinions/opinion-90-49XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … SED’s requirements for reimbursement. Key Recommendations To SED: Review the disallowances identified by our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualPollution 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-240Niagara 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-364Village 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-managementDiNapoli: 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-julyPublic 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-healthMedicaid Program – Improper Episodic Payments to Home Health Providers
… such as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than 60 days). Payments for a partial episode may be …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState 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-process