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Cherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfNew York Leads Nation in Nonprofit Jobs & Wages
… New York led the nation in nonprofit employment with more … in upstate regions such as the Mohawk Valley and the Southern Tier where nearly one in four private sector jobs was at a …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesReporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … you can request a refund of contributions by submitting an adjustment using a paper adjustment form. The contributions … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the … tenants exceeded a 42-month limit for the use of federal funds. MTA officials claim they use non-project local funds …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… (from January 2 through February 17) but made only one remittance totaling $909,157 to the Supervisor on February …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Randolph Central School District - Financial Management (2019M-232)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was … officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232State Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other … repayment agreements will be disclosed in the financial statements footnotes. INTERNAL BALANCES / DUE FROM OTHER …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over … and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that is not needed. Use …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … not develop realistic budgets for its four major operating funds. This resulted in operating surpluses which contributed …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Submitting Payments for NYSLRS Members – Enhanced Reporting
… each report, you must submit payment for the total amount of contributions, loans and service credit purchase payments … (address is on the form) or complete and scan the form and email it as an attachment to NYSLRS Employer Reporting . It … you designate on your authorization form. If you need to change your bank account or email address, you must submit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsDiNapoli Releases Bond Calendar for Third Quarter
… P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the third quarter of 2020. The planned sales of $5.06 billion include $3.48 … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1160
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … Appeals has held that the Freedom of Information Law [F.O.I.L] (Public Officers Law, §§84, et seq .) is applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether … available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, … Board has no clear plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for the period … and the levels of unrestricted fund balance and reserve funds to maintain. Develop, adopt, monitor and periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine … Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227