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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Forestport – Financial Management (2013M-184)
… fund balance in the general fund had increased to $741,000 or 67 percent of the ensuing year’s appropriations. Portions …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… available. Because of this, both the general and highway funds experienced significant declines in fund balance from … audit. Key Recommendations Establish a policy for the appropriate level of unexpended surplus to maintain in each … determining the amount of unexpended surplus, if any, to appropriate in the ensuing year’s budget. Establish a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bond issuance in which new bonds are sold at a lower rate than outstanding ones. The proceeds are then invested, … security for another to change the maturity or interest rate of bonds. 36332 SWAP Termination Ineffective Proceeds … security for another to change the maturity or interest rate of bonds. 36431 Premiums on Bonds Issued Premium (bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of East Fishkill –Financial Condition (2014M-139)
… did not adopt realistic budgets based on historical or known trends for the Town’s three sewer districts. Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… going back to 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 1177
… and Institution, OSC will automatically insert a row on the Contract Pay page for the academic year 2012-2013 … Leave of Absence, OSC will not automatically insert a row. The Contract Pay page will be automatically populated … date for that agency, as long as there was a previous row on the Additional Pay page with the Earn End Date of last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersNew York State Accounting System User Procedures Manual
… 00009 COST CENTER ROLLOVER 00640 STATE INSURANCE FUND PAYROLL 00650 STATE INSURANCE FUND OSC PAYROLL 01000 … OF SCIENCE,TECH AND ACAD. RESEARCH 01700 NYS POLICE-TROOP NYC 01710 NYS POLICE-TROOP A 01720 NYS POLICE-TROOP B 01730 … FLOOR 02580 REFUND AUDIT 02581 REFUND - ALCOHOL BEVERAGE NYC 02582 REFUND - ALCOHOL BEVERAGE ALBANY 02583 REFUND - …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 2001-15
… §38). "Personal property" is defined to include "chattels, money, things in action, and all written instruments …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… New York state expects to spend an average of $13.4 billion in each of the next five years on capital projects, but would … from the previous five years. Major expenditures by category include $25.7 billion for transportation, $9.9 … investments. Read the report , or go to: https://osc.state.ny.us/reports/debt/capital-report-2019.pdf Find out how your …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… The state Department of Health (DOH) inappropriately paid more than 29,000 pharmacy claims worth nearly $1 million over a 27-month period for thousands of Medicaid recipients whose … actions have been and will be taken to address them. For a copy of the full report, including DOH’s response, visit: …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… Two of the State University of New York’s (SUNY) flagship campuses, … to do a better job to ensure these items are kept under lock and key." A variety of hazardous materials are used at … Environmental Health & Safety Office (EHSO), which serves as a technical resource for the campuses, providing tools, …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… the New York State Social Services Law, the Department’s policy is to exclude Medicaid recipients from mainstream … Furthermore, according to the Medicaid Managed Care Model Contract, when the Medicaid managed care provider and … we identified and recover as appropriate. Amend the Model Contract language to allow the Department to recover …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… certifications are adequate and up to date, and take prompt action to address deficiencies identified by …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOperational Training and Medical Assessments of Train Crews
… New York City Transit (Transit) operates bus and subway service within the City of New York. Train crews consist of … proper operation of Transit trains. Transit also has Train Service Supervisors (TSS), who, among other duties, supervise … its train crews. This lack of compliance may be tied to poor outcomes. For instance, all four Train Operators in our …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… to matters addressing the Doctor’s prescribing activity for the period January 1, 2013 through June 30, 2016. Background The Department is responsible for administering New York State’s Medicaid program. Medicaid … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided significant aid to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6