Search

William Floyd Union Free School District – Payroll (2016M-165)

… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, … William Floyd Union Free School District Payroll 2016M165 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Niskayuna Central School District – Financial Condition (2012M-218)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218

DiNapoli: Local Sales Tax Collections Up Slightly in May

… Local sales tax collections in New York state increased by 1.1% in May … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash distributions made to …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may

State Agencies Bulletin No. 2136

… in the paycheck dated May 24, 2023. Answer any questions from employees asking about the TBA earn code or the increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpayments

V.3.G Product Code – V. Chart of Accounts (COA) Governance

The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Central Square Central School District – Fund Balance (2022M-196)

audit central square school fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment assignment against each vendor exists

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

City of Newburgh -- Budget Review (B18-6-12)

… Adjust the retirement appropriation to reflect actual pension costs. Add $841,622 to the proposed general …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12

City of Long Beach – Budget Review (B18-7-5)

… budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit … of a local law authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

SUNY Bulletin No. SU-135

… employees must be: Granted a permanent or continuing appointment by the Chancellor effective on or before April 1, 2007, or Granted a second five-year term appointment under Article XI, Title A of the Policies, … payable effective the date the employee receives the appointment. Eligible employees may receive the salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-represented

Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual

… organization located in the Finger Lakes region of central New York, is authorized by SED to provide … to children with disabilities from three to five years of age. During the 2012-13 school year, Happiness House … reimbursement rates. Remind Happiness House officials of the pertinent SED guidelines that relate to the …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manual

Opinion 88-69

… town or village, acting either individually or jointly, to contract for the provision of emergency medical services, … persons found within the boundaries of the municipality to a place for treatment of such illness or injury. … since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

School Tax Relief (STAR) Program (2012-MS-6)

… of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period … for one exemption for a primary residence only. Local assessors accept and process residents’ applications for STAR … in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have granted a significant number of exemptions to …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter

… at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections Dropped: A steep drop in gas prices, which were 21% lower in the second quarter of …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarter

Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)

… Syracuse [pdf] , Rochester [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-school

IT Asset Management (2022-MS-2)

… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to … IT assets were missing locations or employees assigned. As a result, officials exposed the approximately $21.8 million …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management

… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs … New York State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document … a request to the Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-id

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references