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DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … Property tax levy growth for local governments with fiscal years that close on Dec 31 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… complete report – pdf] Audit Objective Determine whether the Wallkill Central School District (District) claims … for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … not included in the claims auditor reports to the Board. As a result, the Board was not aware of all claims paid. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … was able to identify the purpose for each payment as a proper Company purpose. Key Recommendations List in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… of Carroll – Town Clerk (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1974
… 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseII.3.B Establish Control – II. New York State Financial Accounting
… outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed … Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , … are certifying the electronically transmitted data is a true and correct statement for each member reported. To …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestPeekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. Ensured all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the … District’s IT system in at least six months from the date of our test. Established written procedures for granting, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Pine Valley Central School District - Financial Management (2019M-35)
… surpluses totaling almost $2.2 million during the 2015-16 through 2017-18 fiscal years, the Board raised real property … balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementHadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … necessary for their job duties, the district did not act on this recommendation. As a result, auditors identified 24 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agencies Bulletin No. 1960
… that is greater than the applicable Federal rate and not substantiated by receipts. The 2021 maximum rate allowed … is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursements