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Berkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for … Background The Fulton County Industrial Development Agency was created in 1970 to further economic development in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the … be used. The District’s reserve for compensated absences was overfunded. Key Recommendations Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17State Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… recycling, an organics program, public space cleaning and snow removal when compared to the pre-pandemic budget plan. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: Village Fiscal Stress Declines Again
… a total of 18 villages were listed in fiscal stress. "This is the second year fiscal stress has declined in villages and … fiscal stress," said DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and … scores for calendar year municipalities, which includes all counties, towns, 10 villages, and the majority of cities. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… 2021-S-33 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired … drugs, which are drugs administered by health care professionals in a hospital or facility setting. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. … longer equals the Federal Grant after the implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project reference number, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period … The purpose of our audit was to examine the claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number restrictions in the National ID field located at … with the numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in positions 4-5 SSNs with the number “0000” in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13SUNY Bulletin No. SU-141
… are required to complete UUP Discretionary Salary Increase rosters in EmpID order. The roster must be signed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… were paid for only the time they worked, whether overtime was pre-approved and justified and whether the reasons for … requirement for conductors to sign out manually, so there was not an accurate record of when conductors actually left … time that wasn’t worked. Auditors found no pre-approval was given for the 110 instances of overtime totaling 998 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsOpinion 89-15
… (responsibility for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with village) … nor agree to indemnify third parties against claims for damage to vehicles owned by the village fire department. … VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30: Any loss or damage to, or expenses incurred in the operation of, …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 88-71
… and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or … of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general … of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted …
https://www.osc.ny.gov/legal-opinions/opinion-88-71VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this … information to Treasury as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceOpinion 95-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking … Whether a surrogates court should charge a petitioner one filing fee or separate …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… ten months of the fiscal year totaled $69.8 billion, which was $9.9 billion, or 12.4 percent, lower than last year. This …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearOpinion 90-44
… BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC OFFICERS AND … of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- Compensation (for purposes of … trustees which must be published in the notice of public hearing on the tentative budget refers only to the salary, or …
https://www.osc.ny.gov/legal-opinions/opinion-90-44