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Opinion 95-5
… Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … may apply surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Improper Payments for Brand … but were paid using brand name pricing methods. Department of Health: Medicaid Program – Claims Processing Activity … 1, 2021 Through March 31, 2022 (2021-S-28) OSC’s audit of Medicaid claims processing activity identified over $22 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2018
… Leave blank* Goal Balance: Leave blank *The End Date field can be left blank since PayServ does not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesOversight of New York State Forest Tax Programs
… land for the next succeeding 10 years. While the local assessors and landowners play a part in the 480a Program, the … Improve communication and partnerships with local assessors to ensure that properties are appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 1902
… Purpose The purpose of this bulletin is to provide agency … in pay status in seasonal positions during each of the previous five years will be granted. Effective Dates Payments … purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesClaryville Fire District – Budgeting Practices (2014M-59)
… have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs or to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Otsego County – Cost of Temporary Housing (2015M-97)
… of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for … January 1, 2013 through December 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is governed by an elected 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately 4,900 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Vendor File Advisory No. 11
… the appropriate Location for each transaction, based on the vendor’s preference. If the agency is unsure of which …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million. Key … their residence in each of the resident school districts for the 30 students reviewed. At the end of the fiscal year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32State Agencies Bulletin No. 2402
… of the 2026 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New … of Financial Services has announced that the 2026 premium rate and the maximum weekly employee contribution for … of the 2026 New York State Paid Family Leave Program rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseWhite Plains City School District – Procurement of Professional Services (2014M-240)
… did not have adequate documentation to support the payment of certain claims made to professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Enfield – Purchasing (2016M-377)
… of quotes for purchases subject to Town policy. Not all vendor payments were in accordance with the contract amounts. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377