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DiNapoli Releases April Cash Report
… totaled $1.6 billion through the first month. Debt service totaled $165.9 million and spending for capital … Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportOpinion 90-43
… This is in reply to your inquiry requesting our opinion concerning section 208-f of the General Municipal Law. This … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Wyandanch Union Free School District – Budget Review (B24-7-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli: Tax Cap Below Two Percent
… municipalities are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentEarly Education Center – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … fiscal year ended June 30, 2014. Background The Center, for-profit organization located in Highland, New York, … Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Controls Over Payments for … Key Findings Empire officials made significant progress in addressing the problems we identified in the initial audit. In particular, Empire recovered $11.5 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … To determine if CVS Health invoiced and remitted commercial …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 … of implementation of the two recommendations included in our initial audit report Overpayments for OutofNetwork …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataDelaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Southold – Financial Operations (2014M-299)
… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Clarence Public Library – Audit of Claims (2016M-355)
… Secretary documents the approval of claims in the Board minutes. Adopt a comprehensive written claims audit policy. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Clarendon – Justice Court Operations (2013M-362)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013. … in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Fire District Information: Fire District Training Providers
… Contact: Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course … https://cafda.net/ Contact: Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course … Kornfeld, Rew, Newman & Simeone Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersDepartment of Taxation and Finance: Personal Income Tax
… personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … personal income tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxFire Prevention, Safety and Control
… (Office) is in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of the vulnerable populations it serves. The audit … provide services 24 hours a day, seven days a week. Fire safety inspections are conducted annually at the bedded …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Personal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsTown of Boylston – Procurement (2021M-56)
… competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s procurement policy annually, the last …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State … District’s contracted bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1