Search
County Medicaid Costs
… or more, and some dangerously close to exhausting their property tax margins, counties are being challenged to … of county general fund expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures … rate experienced in the last ten years continues. If property taxes were raised to fully cover these projected …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September … These are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… sections of this Chapter: Section 4.C - Travel Mileage Rates Section 6 - Potential Tax Consequences of Assigning an …
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-manualAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
To determine the extent of implementation of the 12 recommendations included in our initial audit report Pollution Testing on Exhaust Emissions from Heavy Duty
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)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
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)
… Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
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)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
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)
Charter School for Applied Technologies Payment to Affiliated Entities 2013M300
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)
… Establish criteria to determine which water accounts are re-levied. Ensure that water bill finance charges are assessed in accordance with its local law, as written, or … amending its local law to agree with the procedures that are currently in place to assess such charges. Approve all of …
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)
… - pdf ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board … Determine whether the BayportBlue Point Union Free School District District Board appropriately …
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
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
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
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… increases. These monthly sales tax collections are from the cash distributions made to counties and … the state Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In … month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july