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State Agencies Bulletin No. 1437
… must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 857
… determining the taxable amount for tax year 2008 Affected Employees Employees who received qualified educational … paid from an unqualified program are fully taxable. Most New York State programs are qualified programs. Please see IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsSUNY Bulletin No. SU-199
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2013 … Award and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During our audit period, TOTS operated … and full-day Special Class programs. For the purposes of this report, these programs are collectively referred to … one location in the Bronx. The New York City Department of Education (DOE) refers students to TOTS based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… hiring over 1,660 new nurses in city fiscal year (CFY) 2024, according to a new report released today by New York … Nursing schools across the country reported vacancy rates of nearly 8% in 2023. The city has taken steps to … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: 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 … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… reports and the President reviews the Treasurer’s records on an annual basis. Although Company minutes include motions …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… today on the Metropolitan Transportation Authority (MTA)’s February Financial Plan: “There is still a lack of … on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to … will likely take on added importance given the current fiscal environment. The MTA potentially faces …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planWallkill Central School District – Claims Auditing (2023M-52)
… result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured … in disbursements made during the two-year audit period, we reviewed 373 disbursements totaling $653,480 and found … gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation and the Chief’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
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
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
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)
… Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mEllenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill 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-195Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding … the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. Develop … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementII.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control