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State Comptroller DiNapoli Releases Municipal and School Audits
… assurance that certain services with vendors were provided in accordance with contract terms, and payments were … balance and did not present the district’s spending plans in a transparent and meaningful manner. While real property … since 2020-21, the district’s budgeting practices resulted in tax levies being higher than necessary. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Board of Directors generally consists of five members, with one person from each fire company and two at-large … safeguarded. The Treasurer managed the Department’s funds with little or no oversight by any of the other Business … membership. The Treasurer processed cash disbursements with limited oversight by other Business Officers. Bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025XII.5.D Selecting the Appropriate Location – XII. Expenditures
… Agencies should note that Location is no longer synonymous with payment method, and as a result, agencies can no longer … Preparation: Each Location has a payment method associated with it. Manual Check and ACH are the two primary vendor … send a vendor a check, the agency must select a Location with a blank payment method. When sending a check, Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Agencies Bulletin No. 746
… deposit advice statements. Affected Employees Employees with direct deposit Effective Date(s) Immediately Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceAsylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Executive Budget Financial Plan indicates the State … for emergency spending related to people seeking asylum in the United States. Emergency spending for asylum seekers … of New York had recorded expenditures of $1.47 billion in Fiscal Year (FY) 2023, $3.75 billion in FY 2024 and $2.0 …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportLimitations – State Police Plan
… Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsIX.7.E Disaster Assistance – IX. Federal Grants
… applied by project/activity. The fund distribution rules transfer costs to DHSES within the general fund. Costs now … so that the costs may be easily identified for subsequent transfer into a reclassifiable disaster activity. Agencies … contract, project, and grant in SFS. DHSES staff will transfer existing costs from the event project (general fund) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceUnified Court System Bulletin No. UCS-174
… (via time entry pages) May be reported no more than nine (9) payroll periods retroactive without justification. This … Back Salary Awards Retroactive transactions that result from the terms of a Court Order, Arbitrator's Award, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesDiNapoli Releases Analysis of SFY 2024-25 State Budget
… attributable to projected reductions in investment income, gaming receipts, and other special revenue fund receipts, as …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetVillage of Parish – Board Oversight (2012M-240)
… The Village of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Update Your Contact Information
… You can also use Retirement Online to choose email as your delivery preference for correspondence and other important … copies are mailed. Note: If you choose email as your delivery preference, you will not receive a printed copy in the mail. Regardless of your delivery preference, you will be able to view and print your …
https://www.osc.ny.gov/retirement/update-your-contact-informationOpinion 89-35
… trust company located in and authorized to do business in New York. You ask whether the town comptroller may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
To determine if six affiliated Brooklyn dentists billed Medicaid for services that were not medically necessary or were not provided We also sought to determine if the affiliated dentists used illegal tactics to solicit Medicaid recipients
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247