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South Jefferson Central School District – Community Services (2016M-343)
… periodically to include updated reimbursement rates that cover the District’s costs and periodically update the …
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)
… 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 in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Lyncourt Union Free School District – Financial Condition (2016M-62)
Lyncourt Union Free School District Financial Condition 2016M62
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with its affiliated … Board approved transfers of School funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to be established for the purpose of enabling the School to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… included in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s … 22, 2010, examined whether DEC adequately fulfilled its testing program responsibilities. We found DEC generally … in newer diesel engines may have made the State's testing process questionable on engines manufactured after …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, … at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsVillage of Rhinebeck – Water Fees (2013M-311)
… accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … the Clerk’s water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some … are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - … are withdrawn by the federal awarding agency and the award is considered expired. In some instances, the life of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationBayport-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
… Local sales tax collections in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 39 in May compared to the same month in 2023 according to data …
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 Nearly Flat in July
… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales … of 1.2%. 40 of 57 counties experienced year-over-year increases. These monthly sales tax collections are from the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as they finalize their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberElectronic Documents Submission System (EDSS)
… in Get Help Create Users and Assign Roles General Help for all transactions Procurement Contract/Amendment Help Revenue …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 … be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … Property tax levy growth for local governments with fiscal years that …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019City of Fulton – Fiscal Stress (2013M-310)
… period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … City of Fulton Fiscal Stress 2013M310 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Unified Court System Bulletin No. UCS-123
… in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in Bargaining Units CT, 86 … The ratification 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesAccounts Payable Advisory No. 49
… were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, 2018: Chapter Name … were updated to reflect changes in the Statewide Financial System SFS effectiv …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 1627
… Plan page due to the VDC two-year look back Affected Employees New York State employees who joined the workforce on or after July 1, 2013 … signed Legislation creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. … agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the VDC twoyear look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdc