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Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Beacon City School District – Budget Review (B6-14-10)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the … For more information on registering a foreign vendor, see the Vendor Management Unit’s Vendor Guide . After the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyState Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … are affected. Background The New York State Department of Financial Services announced the 2022 premium rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseYour Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Lockport Public Library – Claims Processing (2015M-192)
… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Westchester Library System – Procurement (2015M-199)
… bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199City of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112State Agencies Bulletin No. 1797
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Beacon City School District – Budget Review (B6-13-10)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Village of Lindenhurst – Claims Processing (2016M-345)
… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. … Village of Lindenhurst Claims …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Opinion 93-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … during which an individual is required ordinarily to be at work under the terms and conditions of his or her … when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-93-16State Agencies Bulletin No. 1133
… persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … sum of all payments made for calendar year 2011. Box 3 Withholding allowances This box contains the value of the withholding allowance(s) as claimed in the Federal Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … sum of all payments made for calendar year 2010. Box 3 Withholding allowances This box contains the value of the withholding allowance(s) as claimed in the Federal Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 91-35
… AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or … for sums below the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 94-26
… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … municipal taxes" levied in that year against the taxable real property in the district. It further provides that the … is permitted by law to raise in that year by real property tax. It is evident that the terms "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-26