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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… We found that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a … cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationOpinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… more than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, … A useful measure of the health of the fund is called pay-as-you-go, or PAYGO, which gauges the amount of cash in the fund that the state dedicates to pay for capital and operational expenses. PAYGO is an …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance … reviewed on 12 district computers were no longer needed. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Hazardous Materials and Waste
… from January 1, 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest … are defined and regulated in the United States primarily by laws and regulations administered by the U.S. Environmental Protection Agency (EPA), the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteState Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in … Clerk-Treasurers’ leave accruals, and the payments made to them for unused leave time at separation from service, … deleting such information first. The Mayor, contrary to adopted Board policy, took custody of an external hard …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Definitions – Contribution Stabilization Program
… retirement plan are determined annually by NYSLRS’ Actuary and approved by the Comptroller. The Actuary determines the … rates for the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS) are determined following the …
https://www.osc.ny.gov/retirement/employers/csp/definitionsState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… my mind that the Greater Jamaica area is poised to attract top employers that are looking to hire the best and brightest …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followOpinion 97-7
… by a county treasurer which were directed by court order to be deposited into the court and trust fund and which have … in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant to article 6 of the Abandoned Property Law, even if the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… through December 31, 2011. Background Dr. Riaz Ahmad is a physician located in New York City who specializes in internal medicine. Dr. Ahmad has … 31, 2011, the Medicaid program (including Medicaid managed care plans) paid Dr. Ahmad $1,039,404 for 24,695 office …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of … fines and fees, resulting in potentially millions of dollars going uncollected. For example, one of the methods …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire BlueCross …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … her regular job while attending assessor training provided by the New York State Board of Equalization and Assessment. … amount of the unauthorized payments. If the town obtains a money judgment, it may be enforced in the manner provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-18XIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, … preparing for economic and budgetary risks. "With an end to federal pandemic aid approaching and the possibility of an …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24