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Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … seen little to no impact on their financial operations, while others have seen more significant impacts due to … results, and modify their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation … 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … job while attending assessor training provided by the New York State Board of Equalization and Assessment. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13State Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … and equipment; or the effect these decisions would have on the district’s fund balance and the tax levy. City of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsTown of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Overpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often led to incorrect Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… award for Federal and State share if applicable, but are required to set up Funds Distribution to determine what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesSocial Security Adjustment – Article 14 Benefits
… actual Social Security benefit. This adjustment applies to both service and disability retirements. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersVillage of North Syracuse – Claims Audit (2014M-131)
… 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Standardized Forms – Travel and Conference Expense Management
… of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic format. An electronic format … purchased within New York State while on official business. Form ST-129 (Exemption Certificate) should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsService Diversions for Maintenance and Capital Projects
… place when LIRR must close all or a part of a track line for capital projects or maintenance. When service diversions … are underway, trains are diverted from their regular route so workers can safely access the tracks. Diversions should be … required 691 outage days, but there was no support for how this was determined. In addition, the actual cost for each …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsOpinion 91-38
… reproduction costs for a single set, without regard to the number of plans and specifications he obtained. Finally, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-38About the Record of Activities – Reporting Elected and Appointed Officials
… that employer. I report four days of credit each month for this individual. Does she need to prepare and submit … full-time credit? How do I establish a standard work day for an official who participates in a time-keeping system? Is travel time considered appropriate or inappropriate for an elected official’s ROA? Our tax collector works more …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesTown of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … unrestricted fund balance that ranged from 0.1 percent to 2.4 percent of the ensuing years appropriations, which is … when unused appropriated fund balance is added back to the reported unrestricted fund balance, the district’s …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Drastic State Revenue Shortfall in April
… According to the monthly cash report released today by State … York and other hard-hit states need the federal government to step up and provide assistance, or the state will have to take draconian actions to balance its budget. We need …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105