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Opinion 89-43
… in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A … district may change the office of fire district treasurer from an elective to an appointive office pursuant to the … other than one at which a fire district treasurer is required to be elected, determining that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. “Public corruption corrodes people’s faith … of the public” said New York State Police Superintendent James. “This former treasurer allegedly took money from the …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to … at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further provides that … actual purchase (id.). As noted, neither section 110 nor any other statute sets forth specific procedural requirements …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Comptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan … OwegoApalachin Central School District and the Sullivan West Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search … P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the procurement search …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift … print for details about the fees and expiration dates on any cards they receive and to register the card with the … P DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … adequate policies and procedures, lacking formal guidance for interim financial reporting, budget transfers and fund …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … Service Date the bond payment is due to the bondholders. Rent First day of the month for which rent is due. Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersAmortization Schedules and Payoffs – Contribution Stabilization Program
… in the CSP, you can view the payment schedules of any outstanding amortizations, the original amount amortized … ahead of schedule. To calculate a payoff amount for any amortization based on a payoff date of your choice: From … Legislation: Generally, employers can choose to pay any cost in a lump sum or amortize. The legislation defines …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. Guidance: The … (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … January 1, 2013 through August 4, 2016. Background The Universal Pre-Kindergarten (UPK) program was established … whether the State Education Departments monitoring of the Universal PreKindergarten providers compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $639,218 in travel expenses for 20 Department of Transportation (Department) employees. … eight had long-term assignments in Tarrytown, New York for work related to the Tappan Zee Bridge. From September …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… whether the use of travel monies by selected government employees complied with rules and regulations and is free … whether the use of travel monies by selected government employees was appropriate, we audited a total of $588,029 in … travel expenses for 17 Department of Health (Department) employees. We selected these employees based primarily on …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use of … employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Accounts Receivable Collection and Reporting
… Purpose To determine if the Authority’s accounts receivable collection and … To determine if the Authoritys accounts receivable collection and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOversight of Procurements and Loan Programs
… in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, 2015. … housing. DANC spent $21.6 million and $15.2 million for all procurements during fiscal years 2012-13 and 2013-14, … received payments on a total of 70 loans it had awarded for various purposes, including affordable housing, business …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… contractor, Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the … and maintaining financial records. Tri-State owes Parks at least $10,485 in licensing fees and potentially as much as …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessions