Search
South 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-343Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… period for cash flow purposes. As of June 4, 2014, the State owed the District $6.6 million in aid for costs … lag before the District receives reimbursements from the State. The District reported $3.4 million in the debt service … fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations Closely monitor …
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)
… to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, … 1, 2012 through June 30, 2015. The District's unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance appropriated by the Board was not used. The …
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 … These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities by the … Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
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 … time last year. “There was little growth in local sales tax collections in July compared to last year,” DiNapoli … next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
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-octoberSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
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)
… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt …
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
… As requested by UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 and … 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, the deduction amount is 1% of the …
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 expedite … provide a significant, material benefit to the vendor or State. These situations may include, but are not limited to, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsCUNY Bulletin No. CU-162
… The earn code UA6 and the payment amount will be displayed on the payroll register. The earnings description Uniform Allowance CUNY and the amount will appear on the check or direct deposit advice. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-162-december-2002-uniform-allowance-payment-cuny-titlesWest Hempstead Water District – Life Insurance (2016M-393)
… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …
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 Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The …
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)
… students who attend Binghamton City School District on a tuition basis. The District is governed by an elected … appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that … for proper District purposes and adequately supported. Key Recommendations There were no recommendations as a result …
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)
… provided cost-effective special education services and whether the tuition rate charged covered the cost of … School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which … cost-effective special education services to its students and the rates it charged other districts were reasonable. Key …
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)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the … Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure … The Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of … operates five schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalOpinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: … reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in performing firemanic …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes made to the Position … the transaction. In order to prevent the incumbent(s) from updating automatically, the agency user MUST make sure the … with no warning or error messages issued. Number of Employees Examined (Total Incumbents in the Position) Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processPublic Health – 2023 Financial Condition Report
… Reaches Record High of $92 billion, a 10 Percent Increase State Medicaid spending grew by $3.6 billion (13 percent) to … higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health emergency. …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-health