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Total Receipts – 2021 Financial Condition Report

… changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate … percent. Federal receipts increased 41.1 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five Fiscal Years Personal income tax and consumer (consumption and use) taxes: …

https://www.osc.ny.gov/reports/finance/2021-fcr/total-receipts

Total Receipts – 2022 Financial Condition Report

… changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate … percent. Federal receipts increased 52.8 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five Fiscal Years Personal income tax and consumer (consumption and use) taxes: …

https://www.osc.ny.gov/reports/finance/2022-fcr/total-receipts

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages to meet the training needs and requirements of their staff. Using online training methods can be a convenient and economical way to train staff and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-training

Monticello Central School District - Fund Balance Management (2020M-2)

… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Payroll Bulletins

… of New York Housing and Community Renewal Other Bulletins Payroll Improvement Project State Police State University of … Payroll Bulletins …

https://www.osc.ny.gov/state-agencies/payroll-bulletins

DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay

… clerk from 2005 to 2019. Pierce was arraigned before Judge Scott A. Miller in Schuyler County Court. Since taking office …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay

Comptroller DiNapoli Releases Municipal Audits

… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … (YCIDA) – Receipts and Disbursements Auditors did not find any significant errors in how cash receipts and disbursements were recorded and …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses

… Aim High Children’s Services and the Hebrew Institute for the Deaf and Exceptional Children , … the rules for receiving taxpayer reimbursements.” Both Aim High and the Hebrew Institute offer special education … Aim High Childrens Services and the Hebrew Institute for the Deaf …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expenses

SUNY Bulletin No. SU-243

… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2016 … 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-243-2016-discretionary-award-psnu-employees-represented-united

State Comptroller DiNapoli Releases School Audits

… his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of … of Cooperative Educational Services (BOCES) – Managed Technical Support (2016M-299) BOCES did not properly oversee the managed technical support cooperative service agreement, which …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1

State Agencies Bulletin No. 1434

… per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . Non-Overnight Meal Allowances The IRS requires employers to report and withhold income and employment taxes … travel (day trips). One-Year Rule The IRS requires employers to report travel reimbursements and withhold income …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursements

State Agencies Bulletin No. 1513

… per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII Section 4.E . Non-Overnight Meal Allowances The IRS requires employers to report and withhold income and employment taxes … travel (day trips). One-Year Rule The IRS requires employers to report travel reimbursements and withhold income …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursements

Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… requirements. Other Related Audits/Reports of Interest Susan E. Wagner Preschool: Compliance With the Reimbursable …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1356

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursements

State Comptroller DiNapoli Releases Municipal & School Audits

… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Block Institute School – Compliance With the Reimbursable Cost Manual

… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based not-for-profit organization authorized by SED to provide preschool Special Class and preschool Special … report, these programs are collectively referred to as the SED preschool cost-based programs. Block also operated two …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190

Iroquois Central School District - Financial Management (2018M-102)

… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102