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Helping Hands School – Compliance With the Reimbursable Cost Manual
… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … were also indications that technological advancements in newer diesel engines may have made the State's testing … have made progress addressing the issues we identified in the initial report. Of the twelve prior audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
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)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementXIII.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-yearsSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 million. Key Findings The … fund resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … 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-240DiNapoli: 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 …
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
… Local sales tax collections in New York state increased by 2.3% in October compared to … Finance. The amounts are based on estimates of what each municipality is due. In the third month of each calendar-year … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: 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 … In July: New York City’s collections totaled $768 million, a decrease of 1.2%, or $9.1 million, compared to the same … Finance. The amounts are based on estimates of what each municipality is due. In the third month of each calendar-year …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julySempronius Fire Company – Financial Activities (2017M-231)
… adequate oversight of the Company’s financial activities for the period January 1, 2016 through August 31, 2017. … in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is … Profit and loss (P&L) statements were not prepared for fundraising events held in 2016 with revenues totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Fort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119SUNY Bulletin No. SU-171
… requested by UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 and 260) and … agency shop fee (Deduction Codes 215 and 262) as follows: For employees with a base annual salary of $27,684 or less, the deduction amount is .9% of the biweekly gross. For employees with a base annual salary of $27,685 or more, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-171-united-university-professions-uup-dues-structure-changeAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsWest Hempstead Water District – Life Insurance (2016M-393)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven … consult with District counsel to take steps to ensure that all insurance policies are permissible. … West Hempstead …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax … for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory