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Opinion 91-50
… (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-17
… in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 2048
… provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one or … check. If responses are received prior to January 1, 2023, the checks will be reissued. Any checks that remain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… - pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims … purposes. Key Recommendation Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIII.2 Overview – XIII. Employee Expense Reimbursement
Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide as well as all relevant rules and regulations
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewCUNY Bulletin No. CU-742
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits … to the CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-outOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216XV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, … related information is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody purposes. Pursuant to Section 106 of the … account balances under the administrative control of the agency. Section 107 of the State Finance Law requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCollection and Use of the Motor Vehicle Law Enforcement Fee
… the Division of State Police (State Police) have ensured that such revenue was spent appropriately. The audit covers … insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… The audit covered the period from July 1, 2016 through December 31, 2020. About the Program The Department of Health … pay 85 percent of dual-eligibles’ copayment or coinsurance on Medicare Part C outpatient claims, except for ambulance … so that the total payment (Medicare’s payment plus what Medicaid was billed for the copayment or coinsurance) …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsTown of Middlefield – Budgeting (2015M-109)
… While the Supervisor provided the Board and Department heads with monthly budget to actual reports and a listing of … there was no evidence that the Board and Department heads discussed them. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Springport – Financial Management (2014M-329)
… a Board resolution that properly established the building reserve fund. The Board underestimated revenues and … Recommendations Ratify and legalize the existing building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to … The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan … Library expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… audit was to assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March … Board for establishing adequate internal controls over the cash receipt process to ensure that all cash collections are … process for cash register operations, performing daily cash counts, preparing deposit slips, and safeguarding …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … not develop comprehensive multiyear financial and capital plans. Key Recommendations Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217