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Accounting and Budgeting for Shared Sales Tax Revenues
highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries
https://www.osc.ny.gov/files/local-government/publications/pdf/sharedsalestaxrev.pdfFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… of Inspector General ("HHS-OIG"), announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, … in Middletown, New York. The defendants were all arrested today and presented in federal district court in White … to U.S. District Court Judge Kenneth M. Karas. Berman also today announced the guilty plea of CHARLES BAGLEY, a licensed …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Objective To determine the extent of the four recommendations included … be used safely for diagnostic and therapeutic purposes, to test new drugs, and to study cellular functions. Additionally, in various … To determine the extent of the four recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Opinion 92-39
… Persons who do not own taxable real property situate in a proposed water or sewer district are not entitled to vote in a special district election on a proposition to establish the water or sewer district. At such election each tenant by the entirety, tenant in common and joint tenant …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Contract and Payment Actions in December
… million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, Excelsior and Student … $6.6 million to 28 other vendors. Department of Health $10 million to support the COVID-19 pandemic response, … Department of Labor $197.2 million for payments under the Unemployment Insurance, Pandemic Unemployment Assistance, …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberOpinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL … purchase contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… the Board could have saved the District $1,855 by adopting federal per diem rates for travel expenses. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of … Town of Wilson Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) for … advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole source documentation. Purchasing duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for … Rules and Regulations (Regulations). Key Finding In our opinion, the financial statements referred to above present … To express an opinion on the fair presentation of the Financial Statements …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on … Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesXII.6.B Land Acquisition Payments – XII. Expenditures
… SECTION OVERVIEW New York State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing … load land acquisition voucher, including coding for the real estate tax reimbursement, the interest on the purchase, … load land acquisition voucher, including coding for the real estate tax reimbursement, the interest on the purchase, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsAccounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfOpinion 90-30
… CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for … There are several provisions of law that contain requirements pertaining to satisfaction of mortgages. Real … for recording a duplicate original to the recording officer and pay the recording fees due that officer. This …
https://www.osc.ny.gov/legal-opinions/opinion-90-30State Contract and Payment Actions in April
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of … – Purchasing Contracts $3.4 billion with JP Morgan Chase Bank National Association for statewide purchasing (P-Card), …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency … completed audits of the Town of Bolivar Circleville Fire District Town of Clarendon Cohoes Housing Authority Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits