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Opinion 90-52
… minutes must be taken at all open meetings of a public body, which would include town board meetings, and that these … Thereafter, the town clerk must publish a notice to the effect that the examination has been performed, that the … Although section 116(13), unlike section 64(11-b), does not expressly provide that the determination to publish …
https://www.osc.ny.gov/legal-opinions/opinion-90-52XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… its review, including, but not limited to: a certified bid tabulation; an evaluation and selection report or … summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; and the winning bid or … or documentation, as needed, to support its review. XI.2.E Submission of Agency Contracts and Amendments provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… consider possible expansion of revenue streams from gaming, New York State Comptroller Thomas P. DiNapoli … balance between reliance on revenue generated from gaming activities and problem gambling. “The lottery … are down this year due to the coronavirus pandemic, the Gaming Commission is studying ways to boost revenues going …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingOpinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 2400
… All other fields should be “0” or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be “0” or blank (see screen shot below) Save the page If the employee has also not … other subsequent fields should be set to “0” (see screen shot below). These same selections should be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026State Agencies Bulletin No. 2305
… All other fields should be “0” or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be “0” or blank (see screen shot below) Save the page If the employee has also not … other subsequent fields should be set to “0” (see screen shot below). These same selections should be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025State Agencies Bulletin No. 2099
… All other fields should be “0” or blank (see screen shot below). Save the page. Navigate to the State and Local … other subsequent fields should be “0” or blank (see screen shot below) Save the page. If the employee has also not … other subsequent fields should be set to “0” (see screen shot below). These same selections should be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… announced that Bridget Brown, former treasurer of the Essex County Agricultural Society (the Society), has been … $60,000 in funds from the organization which operates the Essex County Fair. The Society is a non-profit organization … agriculture in young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli … Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… rates and recover millions, but more needs to be done. My office is working with SED to account for every dollar and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsLindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdf