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Cincinnatus Fire Department – Financial Management (2025M-91)
… and safeguarded is essential for bills to be paid on time and making funds available for equipment, training … with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not … also were not approved by the Department membership. In addition, the Department had three debit cards used for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … District officials may have saved at least $3,700 on fuel costs by using a state contract. Onteora Central …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things … You should consider any information that comes to your attention and work with the vendor to address any …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Agencies Bulletin No. 2031
… Purpose: The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 … The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsMaine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Opinion 88-69
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69VI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated to a project. The Projects module, along with the Commitment Control module, controls the amount of expenditures that can be … The Projects module is used to collect financial transactions associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… and take appropriate action to improve security over fuel supplies. Develop policies and procedures to safeguard …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to … that depend on outdoor activities,” DiNapoli said. “The agency has undertaken important steps to address this … required preventive signage in campgrounds and boat launch sites and contracting or partnering with boat stewards …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOpinion 98-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2000-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … the proposed district or extension; and (d) whether it is in the public interest to grant in whole or in part the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3VendRep System Contract Search
… an exact match will successfully return results. Vendor ID Search for contracts by New York State Vendor ID. Only an exact match will successfully return results. … for contracts that match the logged in user’s Department ID. My Business Unit If your department has multiple …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchEmployee Qualifications, Hiring, and Promotions
… employees and if there are opportunities for improprieties in the hiring, promotion, or supervision of employees. The … region through cost-efficient provision of safe, on-time, reliable, and clean transportation services. … (NYC). MaBSTOA, a subsidiary of Transit, operates buses in upper Manhattan and the Bronx. MTA Bus, a subsidiary of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. … Health: Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2) The Medicaid …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli Proposes More Transparency for Fire Protection Costs
… any town, village or fire district. "Many communities rely on the efforts of volunteer fire fighters to protect … lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 89-46
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46State Agencies Bulletin No. 2278
… for 2024. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0Medicaid Program – Improper Payments for Brand Name Drugs
… Overpayments of $739,446 on 16,261 fee-for-service (FFS) pharmacy claims for the period July 2016 through July 2021. … a generic drug available. Overpayments of $363,377 on 21 pharmacy claims paid by one managed care organization for the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs