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Opinion 88-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and appropriated for the purpose, the debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… Detail the claims auditing process Explain the rules if an employee extends business travel beyond the time … lodging is unavailable at or below the maximum rate, or if a specific traveler has requirements related to health … spent on meals (see General Municipal Law §77-c). Mileage If authorized by the governing board, employees who use their …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… and one that is six acres, are under consideration. In the case of the two acre parcel, the village plans to use one … until the planning board has made a finding that a "proper case" exists for requiring that a park or parks be suitably … of Lewisboro , 76 NY2d 460, 560 NYS2d 623). 1 The "proper case" finding must include an evaluation of the present and …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… Ops St Comp No. 88-21at 39, that to the extent park trust funds are used for general governmental purposes, it may be a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… in the proposed budget. The City’s 2015 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Minerva – Payroll and Cash Receipts (2015M-342)
… deposits and inappropriate withholdings for retirement and health insurance, and she was paid for leave valued at $8,235 that …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , … Purpose of Audit The purpose of our audit was to determine if counties are controlling inmate hospital costs and paying …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4State Comptroller DiNapoli Releases Audits
… issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … to $8.7 million in improper payments for costs related to Medicare Part B deductibles and coinsurance between 2012 and … limits. Department of Health: Medicaid Overpayments for Medicare Advantage Plan Services (2017-S-46) During the audit …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … on this topic, visit the job aids published to SFS Coach Training. SFS Coach Training is accessible from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCity of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29City of Yonkers – Budget Review (B17-6-10)
… approximately $16.5 million. The District’s budget request does not include an appropriation for textbooks and … Security tax is underestimated. The City’s proposed budget does not include a contingency appropriation. The lack of a … Review the estimates for police overtime and amend it if necessary. Consider establishing and funding a contingency …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual) and the Consolidated Fiscal Reporting and … the CFR were higher than the total hours worked on the ADP payroll. We obtained the payroll system’s employee total hours report for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOpinion 95-9
… committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … is also an active volunteer firefighter may not be granted points toward a year of firefighting service under a length … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be …
https://www.osc.ny.gov/legal-opinions/opinion-95-9XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… to State grants; DOL specific LUW REPD – LUW Grant Fee Land under water projects LUWG REPD – LUW Grant Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Stress Monitoring Summary Results: Common Themes for Local Governments with Fiscal Years Ending December 31, 2012 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsState Comptroller DiNapoli Releases State Audits
… been issued: New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … the health and safety of children were placed at risk. In a follow-up report, auditors determined ACS has not made … a state of good repair and sanitation. Auditors found SED does not directly monitor UPK providers for health and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsVillage of Kaser - Refuse User Fees and Records (2018M-97)
Village of Kaser Refuse User Fees and Records 2018M97
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Fire District Information
… Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and … of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training … Record of Completion [pdf] Instructions for Application to Get Training Course Approved [pdf] OSC's Academy for New …
https://www.osc.ny.gov/local-government/resources/fire-district-informationContact Us
… See our frequently asked questions for answers that may address your situation right away. If … . How do I start a claim? See step-by-step instructions for: For individual For a deceased person For a business or …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usSag Harbor Union Free School District – Child Care Program (2016M-211)
… a separate record for each family to document if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written policies … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211