Search
East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Key … records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … from out-of-network providers. United’s reimbursement for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events. … and another $34.2 billion in capital projects programmed for 2020 through 2024. This includes the major … and equipment is critical to ensure the system is prepared for future extreme weather events. Consequently, Transit is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsFine Fire District – Board Oversight (2023M-81)
… [read complete report – pdf] Audit Objective Determine whether the Fine Fire District … monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Opinion 2002-15
… opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State Pension Fund Value $194.3 Billion
… public health crisis is resolved. Fortunately, the state’s pension fund entered this crisis as one of the strongest in … ranked by Pew Charitable Trusts as the second best-funded pension fund in the nation with a funding ratio of 98 … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… included coverage for property and equipment not owned by the District. Key Recommendations The Board should ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Fire District Information
… Adopted Rules and Regulations for Implementing New Training Requirements [pdf] List of Training Providers … Get Training Course Approved [pdf] OSC's Academy for New York State’s Local Officials Model Code of Ethics for Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-informationAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfAccounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfYaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… event. Internal obligating events vary depending on the type of ARO and the ARO liability’s pattern of incurrence. … in legal or regulatory requirements; and changes in the type of equipment, facilities, or services that will be used …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
To participate in the Office of the State Comptrollers OSC Quick Contracting Program for commodity printing miscellaneous services or equipment procurements State agencies must use the Quick Contract Boilerplate Agreement AC 3278S
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 2,618 contracts … LLC for fuel oil in Ulster County. Office of General Services – Design & Construction $15.3 million with Marcy … of more than $317,700 pending resolution of disputes between subcontractors and prime contractors. Cumulatively …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchOpinion 99-5
… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … named in section 255 of the Education Law, which include municipalities and school districts (see Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ … Attorney Todd Carville and the New York State Police for their assistance in ensuring justice was served.” … for a former local leader who abused his power and the public trust. I want to thank the New York State …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kDavenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Holland Patent Central School District – Fuel Inventory (2023M-141)
Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/holland-patent-central-school-district-2023-141.pdfChange in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdfState Comptroller DiNapoli Releases Municipal Audits
… , Town of Frankfort and the Locust Valley Fire District . "In today's fiscal climate, budget transparency and … Fire District – Credit Card and Travel Expenditures (Nassau County) Two commissioners purchased vacation packages … member or employee attended the conference or training. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-audits