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Town of Colchester – Financial Condition (2016M-376)
… a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations … From 2013 through 2015, the Board underestimated revenues by 7 percent and overestimated expenditures by 18 percent, on average, in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Beacon City School District – Budget Review (B6-14-10)
Beacon City School District Budget Review B61410
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured … Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The … which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The … The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Beacon City School District – Budget Review (B6-13-10)
Beacon City School District Budget Review B61310
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
Town of East Hampton Budget Review B71317
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Incorporated Village of Garden City – Check Signing (2021M-39)
… electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Monticello Central School District - Fund Balance Management (2020M-2)
… the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by $820,000. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2State Comptroller DiNapoli Releases Municipal Audit
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditMount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… control and periodically reconcile it with individual customer accounts. Perform an annual audit of the Receiver’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Kiantone – Town Clerk (2014M-273)
… a population of approximately 1,350. The Town is governed by an elected five-member Town Board. Budgeted appropriations … him from the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Village of Canajoharie – Procurement (2015M-36)
… population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. Budgeted … works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36State Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… 7.4 million enrollees and Medicaid claims totaled about $58 billion. Under managed care, Medicaid pays managed … people were enrolled in mainstream managed care plans – about 2.5 million were enrolled through New York State of … Key Findings During the audit period, the Department paid about $1.28 billion in Medicaid managed care premium payments …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyUnified Court System Bulletin No. UCS-132
… 14, 2008 December 31, 2008 OSC Actions OSC has created a new Time Entry earn code to be used to pay this allowance: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-145
… payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a … of their judicial responsibilities. The Unified Court System annually publishes the Judicial Supplemental … system: Judicial robe purchase and maintenance allowance Legal reference materials allowance Health and wellness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … have management of village property and finances, may take all measures and do all acts, by local law , not inconsistent … 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . People v Ohrenstein , 77 NY2d 38, 563 NYS2d 744). …
https://www.osc.ny.gov/legal-opinions/opinion-92-31