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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetMcConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … were paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidVillage of Muttontown - Board Oversight (2018M-251)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Opinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of … facility near the homes of certain residents of the school district. These residents allege, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mHenrietta Fire District – Financial Condition (2021M-27)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … financial and capital plans. Officials generally disagreed with our recommendations, but indicated they planned to take … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Opinion 91-11
… it also curtailed the power of the legislature to bind successor legislatures. Subsequently, in Hampton Heights , … the mayor, who served a four-year term, to bind his successor by appointing members of the water supply board to … that case, there was no pre-existing authority to bind a successor mayor, and the court, in essence, held that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11CUNY Bulletin No. CU-758
… A Consent Determination has been entered and filed on December 28, 2021, between the Comptroller of the City of New York and … in a memorandum from Carmelo Batista dated January 20, 2022, provides for increases to the hourly rates effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-758-cuny-elevator-mechanic-rate-increases-2023Village of Pulaski – Selected Village Operations (2013M-142)
… Purpose of Audit The purpose of our audit was to review the water system improvement reserve, claims, … the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s information … Develop policies and procedures addressing how remote access is granted, who is given remote access, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Accuracy of Reported Cost Savings
… To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years … December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to enhance the … Related Audit/Report of Interest Office of the Medicaid Inspector General: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are discussing many important … New York State Comptroller Thomas P DiNapoli issued the following statement today on state budget negotiations …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsXVI.4.B Tax Revenues – XVI. Financial Reporting
… income taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … report date but within the prescribed cut-off period for processing. Estimates of amounts to be received subsequent to the year-end processing cut-off will be made and recorded as of the report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1078
… both before and/or after tax (Roth) contributions to the NYS Deferred Compensation Plan. Affected Employees Employees enrolled in the NYS Deferred Compensation Plan Effective Date(s) Institution … make both before andor after tax Roth contributions to the NYS Deferred Compensation Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsCity of Troy – Budget Review (B5-15-22)
… for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22State Agencies Bulletin No. 1808
… The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W-2. Affected Employees All employees who received a … with a Form W-2 by January 31, 2020. 2019 Form W-2 Content 2019 Form W-2s will include earnings paid in … The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… efficiently — reducing costs without hurting services — can undermine the progress the city has made in public safety, health, education and trash management. “The budget update also continues the …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateState Agencies Bulletin No. 1711
… Purpose To inform agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 Background According to IRS Publication 15 (Circular E) for 2018, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Comptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits