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Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfVI.I Overview – VI. Budgets
… available budget for all statewide budget definitions. The format of the Budget Reference chartfield will vary depending upon the budget ledger and use. The format of Budget Reference on active appropriations will be ‘A’ followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with … and ensuring equitable and timely access to services for children across the State. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… and family members are kept in the dark,” said DiNapoli. “Jonathan’s Law can only help prevent tragedies if abuse and … facilities are meeting requirements.” In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and … treatment and suspected abuse and neglect. In May 2007, “Jonathan’s Law” was enacted to expand parents’, spouses’, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesVillage of Sherburne – Budgeting (2025M-83)
… [read complete report – pdf] Audit Objective Did the Village of Sherburne … essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 … In addition, the Board did not have written multiyear capital and financial plans, or a written fund balance policy …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in the Medicaid program as a participating transportation provider for program beneficiaries. Smith, 46, is the … which are then billed to the Medicaid program by the provider. Group rides are not allowed without prior … Fraud Hotline at 1-888-672-4555, by filing a complaint online , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… (e.g. PAFR0016). For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Agencies Bulletin No. 1549
… input file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously … enrolled in payroll deduction for Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) … Benefits Program and Univers Transamerica Financial Life Insurance Company have each sent letters to affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredWading River Fire District – Gasoline Credit Cards (2017M-5)
… not establish written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to … written policies and procedures for the use of gasoline credit cards that specify which District officials are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint … working with my office to hold this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamMinerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, including core …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced … access to essential health care for millions of people, and my office will continue to partner with law enforcement … to root out fraud. My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Agencies Bulletin No. 2079
… purpose of this bulletin is to provide agencies with the 2022 calendar year-end procedures for taxable travel … for PCM is 58.5 cents per mile effective from January 1, 2022 through June 30, 2022 and 62.5 cents per mile effective from July 1, 2022 … purpose of this bulletin is to provide agencies with the 2022 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1863
… to SFS so that these are received, audited, and paid no later than December 10, 2020. Questions Questions … State Agencies Bulletin No 1863 Year End Procedure for Taxable Employee Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursements