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DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… report today, which found 27 local governments are three or more years delinquent in meeting one or more annual financial reporting requirements. “While the … raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateTown of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Welcome Center and Rest Area Planning and Implementation
… Objective To determine if the Department of Transportation (Department) … – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally sound … Return on Investment, Make It Sustainable, and System Not Projects – with Safety being the overarching theme for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mAccounts Payable Advisory No. 71
… Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form … 1099-MISC. OSC populated 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by … the SFS will contact Bulkload agencies to discuss a plan for transitioning their systems to send SFS the new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingUnified Court System Bulletin No. UCS-324
… sum payment based upon total number of years spent at a salary at the maximum of the salary grade. Consistent with prior practice, when a CSEA … 13 years or more of continuous service at a basic annual salary rate equal to or greater than the maximum of their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentCost-Saving Ideas: School District Auditing – External Auditor
… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followOpinion 88-35
… services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of … purchase of a commodity for competitive bidding purposes and does not fall within the professional services exception. … is the primary or predominant part of the acquisition and whether there is an inextricable integration of …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Comptroller DiNapoli: Positive Financial Indicators in Middletown
… a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. … any signs of slowing down,” said DiNapoli. “The proximity to New York City has enabled Middletown to develop a diverse … the city collected $44 million, the majority of which came from property taxes ($16.7 million), charges for services …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at … 2016 fiscal year, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report noted the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Agencies Bulletin No. 994
… UPK functionality or content should be directed to payroll@osc.ny.gov . Technical questions should be directed … … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkState Agencies Bulletin No. 180
… Change, Hire, Concurrent Hire, Rehire, Transfer or Reinstatement from Leave. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the … the Department gains a level of assurance over the OPRA provider’s validity to provide Medicaid services. It … payments for claims that reported a provider in a required OPRA field who was no longer actively enrolled in the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orPreferred Source Contracting
… whether facilitating entities are awarding contracts in a manner that best meets the purpose of the Preferred Source … a network of over 120 contract-holding preferred source member agencies and their private corporate partners, who … the services on its list of preferred source offerings to make it easier for purchasing agencies to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… by a five-member Board of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate … receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … records are properly maintained and segregate the clerk’s duties or provide oversight. Ensure deposits are made …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131