Search
Opinion 88-75
… to make such determination. Finally, we note that recent court cases have required municipal officials to …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … the Social Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. … in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business) GENERAL … least one lower court has held that an application for a building permit and subsequent issuance thereof constitutes a … section 801 is not applicable. Even though section 801 does not prohibit the board members' participation in this …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Piseco Common School District – Authorized Investments (2023M-172)
… conditions to place unauthorized investments in authorized accounts. Consider all four objectives of a comprehensive … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Chemung – Conflict of Interest (2022M-176)
… prohibited interests in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to the … 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… these transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead … Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … necessary, depending on the situation and the requirements of the agency/vendor, the agency may work with OSC to set up … your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… incurred a liability. If the payment is made pursuant to a contract, the obligation date is the date specified in the … the first day the service begins is the Obligation Date. Grant Payments Specific grant program requirements need to be analyzed in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXVI.3.E The Reporting Entity – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… the federal grant number as the Project ID when creating new projects in SFS is no longer recommended, as the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before payment. Key Findings Village … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Claims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdf