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Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … The Business Officers did not compare transactions on the bank statements with amounts recorded by the …
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
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a vendor location. … necessary to select a correct location for orders or payments. If an agency is unable to determine the correct … by the Office of the State Comptroller (OSC) when making payments to additional payees associated with a contract for …
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)
… The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost savings in … year were $94.6 million, which were funded primarily with State aid and real property taxes. Key Findings The Board and … at June 30, 2012. The District’s unexpended surplus fund balance at June 30, 2012 exceeded the limit set by RPTL …
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
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsLimitations – 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
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceUnified Court System Bulletin No. UCS-174
… for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede payroll Bulletin UCS-43 that was …
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
… outlook includes several risks, according to a report by State Comptroller Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with state tax … decrease is primarily attributable to projected reductions in investment income, gaming receipts, and other special …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Opinion 89-11
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … as otherwise provided in any special law." Therefore, where an exempt firemen's benevolent association has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-45
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Update Your Contact Information
… That way you’ll be sure to receive the tax information, news, correspondence and statements we send you. If you don’t … contact information up to date to ensure that they receive news correspondence and statements …
https://www.osc.ny.gov/retirement/update-your-contact-informationKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsOpinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) … TOWN LAW, §§20(3)(b), 29, 34, 124, 125; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 10(1)(ii)(d)(3), 23(2)(f); … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Medicaid for services that were not medically necessary or were not provided. We also sought to determine if the … 8, 2011. Background The State's Medicaid program provides health insurance to individuals who are economically … care to conform to acceptable standards of quality and professional practice, but covers only essential services …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState Agencies Bulletin No. 1497
… by Bargaining Unit 05 (PEF) who enrolled in the Dependent Care Advantage Account during or after the Open Enrollment … PEF were not eligible for deduction code 420, NY Dependent Care Contribution, which is the Non-Taxable Employer … PEF represented employees who enroll in the Dependent Care Advantage Account with an eligible Change In Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentYaphank 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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … budget, which is not equitable because all the departments do not use the same type and degree of services. … the benefiting department or fund. If estimates are used when preparing the annual budget, reconcile the estimates to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … 2020-21 fiscal years. Town of Nichols – Town Supervisor’s Records and Reports (Tioga County) The former supervisor did …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsSaratoga County – Financial Condition (2013M-235)
… by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board … (the County-run nursing home) have shown negative trends from 2010 through 2012. The negative financial trends … by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235