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Taxes – 2021 Financial Condition Report
… of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the lowest since SFY 2016-17 and declined 10.6 percent from the previous year. A 24.4 … three-quarters of the states rely more heavily on sales and user taxes. Effective January 1, 2021, the State’s top …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Agencies Bulletin No. 994
… window is the central area from which the user can view and find available training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try It!, and Know It? See It! – This mode enables the user to learn by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkV.3.H Category Code – V. Chart of Accounts (COA) Governance
… configured to use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over … purchase order is copied into the voucher, the Category and Account, along with the other distribution line … purchasing that will significantly improve data analysis and reporting; therefore, the long-term goal is for all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior approval of out-of-state non-emergency inpatient … the initial audit. This included the recovery of $292,342 and the Department now reimburses most out-of-state hospitals …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTown of Perth – Conflict of Interest (2024M-142)
… in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they … of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck and was paid …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142SUNY Bulletin No. SU-181
… 2011 provides for 3% Stipend Increases effective 10/1/07 and 10/1/08 for eligible GSEU employees. Contract Provisions and Eligibility Criteria October 1, 2007 Stipend Increase The … the same campus in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesOpinion 2007-4
… amounts “ reserved for stated purposes pursuant to law ” and a “reasonable amount” of unappropriated, unreserved fund … revenues received in one fiscal year may be reserved and carried over into an ensuing fiscal year only “for stated … contains a series of provisions that authorizes villages and certain other local governments to establish reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Agencies Bulletin No. 1710
… To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected Employees … Law Section 169 Commissioners Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation … To provide agencies with instructions for submitting the January 1 2019 salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersCarthage Central School District - Financial Condition (2018M-93)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… for the period July 1, 2014 through October 31, 2015. Background The Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) is an association of 17 … school districts. The BOCES, which provides more than 70 educational and administrative services to its component …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed … District does not have an equipment replacement schedule and there is no consensus between Commissioners or Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1579
… NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and Finance website. Questions Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeContract Advisory No. 32
… – updated to prohibit discrimination based on citizenship and immigration status in accordance with Article 15 of … the Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments initiated after 9/1/2023 must have this …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixTotal Spending – 2022 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $10,553 per person. Spending on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingKortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Total Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. … Monitor employee Internet use on District computers and enforce compliance with the AUP. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195