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CUNY Bulletin No. CU-248
… Differentials: Full-time employees who are Active on 12/15/05 receive $625.00. Hourly employees who work 950 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … with some exceptions, including a provision that allows municipalities to override the tax cap. During the 2014 … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Management of General School Funds (Follow-Up)
… principal had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followCUNY Bulletin No. CU-461
… (2) (A) of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December … transit limit has been increased to $245 for the 2013 tax year. Effective Date(s) Immediately Affected Employees … who participated in the Commuter Benefits Program, for tax year 2012, with total monthly transit benefit deduction of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSouth Jefferson Central School District – Community Services (2016M-343)
… $32.6 million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. … policy periodically to include updated reimbursement rates that cover the District’s costs and periodically update …
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)
… maximum for each of the three years reviewed. Fund balance appropriated by the Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt …
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)
… over into the next school year. As a result, real property taxes have been significantly higher than necessary. General … current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …
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)
… $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Lyncourt Union Free School District – Financial Condition (2016M-62)
… over the last three years, which is approximately three and a half times the statutory limit. The Board has not … compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District residents. Such uses could include, but are …
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)
… and executed … 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-300Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether … been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide … are planned to address the unresolved issues discussed in this report. Other Related Audit/Report of Interest …
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
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
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)
… The Board of Trustees comprises four elected members and an elected Mayor. The Village’s budgeted water fund … The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s … not prepared in accordance with the Village’s local law, and the Board did not approve all customer account …
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
… award may be more or less than M-Year limits, and is set at the discretion of the awarding agency, subject to …
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)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about …
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
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also …
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
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last …
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
… Local sales tax collections in New York state increased by 2.3% in … million year over year. “October growth in statewide sales tax collections was led by New York City, buoying monthly … in September,” DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-october