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Opinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide … Concerning the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a capital … Whether a town of the second class may establish a capital reserve fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Holland Patent Central School District – Fuel Inventory (2023M-141)
… did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven … transportation department employees completed 117 usage transactions during our test period by sharing Personal … fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141SUNY Bulletin No. SU-352
The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was … of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Audit of the Tuition Assistance Program at Dowling College
… coeducational college located in Suffolk County. Founded in 1955, Dowling offers Bachelor’s, Master’s, and … TAP awards totaling $8.1 million that were paid to the school for 2,152 students. We reviewed a sample of 125 … We determined that Dowling was overpaid $191,020 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Agencies Bulletin No. 283
… for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue … employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditOverview – Contribution Stabilization Program
… Employers may withdraw from the CSP if they have paid off all previous amortizations, plus interest. As …
https://www.osc.ny.gov/retirement/employers/csp/overviewXV.4 Vouchers and Expense Reports – XV. End of Year
… End of Fiscal Year FYE deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-vouchers-and-expense-reportsXV.4 Overview – XV. End of Year
… Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the ability to … during the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All … Year FYE deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the following … Benefit Act of 1976 are not eligible for this accidental death payment. These accidental death benefit payments provide for the State to pay a death … Effective April 1 1985 an Accidental Death Benefit Program was instituted for the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMedicaid Program – Improper Payments to a Dentist
… for eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must … to as "behavior management." Medicaid also allows a dentist to bill an additional fee for emergency treatment …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Overview Generally, the State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … tax liability can be substantial. This generally occurs when an employee travels repeatedly to the same location over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204CUNY Bulletin No. CU-692
… Purpose The purpose of this bulletin is to provide agency instructions for … Supervisor Carpenters. Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter are … Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and Supervisor Carpenter. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m