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State Comptroller DiNapoli Releases Municipal Audits
… failure to protect PPSI can have significant consequences on the city, such as reputation damage, lawsuits, a … financial operations. As a result, the city could lose out on significant revenue. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Personal Income Tax Refunds
… We examined refunds processed during the calendar year January 1, 2015 through December 31, 2015. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsChautauqua County – Financial Condition (2023M-111)
… have been indirectly funding District operations instead of just the real property owners who benefited from the District’s services. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Wappingers Central School District – Fuel Accountability (2015M-135)
… District’s budgeted appropriations for the 2014-15 fiscal year were $212 million. Key Findings The Director of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… Background Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… and acupuncture-related services such as heat and massage therapy. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureNiagara County – County Bridge Maintenance (S9-13-2)
… operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not track maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property tax … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mGowanda Central School District – Financial Management (2024M-104)
… 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not … to finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Outreach Events
… as abandoned property. Date Event Address County May 2025 May 8, 2025 9:30 am - 1:30pm Westchester County 57th Annual Salute … for Lost Money and view Frequently Asked Questions on our website by clicking on the links below: Search for Lost Money …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsTown of Pleasant Valley – Financial Management (2024M-158)
… did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… required to have a valid US issued Taxpayer Identification Number (TIN) by considering the following questions: Does the … completed forms to the VMU via email at [email protected] , fax (518) 473-9533, or mail to: NYS Office of the State … State Single Payment Vendor ID Request form to the VMU via fax at (518) 473-9533 or email at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedState Agencies Bulletin No. 2052
… taxes will be calculated using the employee’s current withholding elements in PayServ. Federal, State (if … applicable), and New York City (if applicable) income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding (if applicable) will be calculated using the Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesOpinion 88-49
… to make motions at board meetings) MUNICIPAL HOME RULE LAW, §23: Generally, the courts will interpret local laws in … board of commissioners before the expiration of the member's term and without a hearing. Initially, we note that under … greatest extent the validity of the local law (McKinney's Statutes, §§96, 97, 150). Thus, several courts which have …
https://www.osc.ny.gov/legal-opinions/opinion-88-49XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants … agencies. Effective April 1, 2021 the Department of Labor (DOL) and Department of Transportation (DOT) will be the only onboarded agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesState Contract and Payment Actions in August
In August the Office of the State Comptroller approved 1631 contracts for state agencies and public authorities valued at $23 billion and approved approximately 2 million payments worth nearly $93 billion
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustOpinion 99-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10