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Opinion 96-24
… (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … appropriations to and expenditures from capital reserve funds are not subject to the fire district's spending …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Unified Court System Bulletin No. UCS-151
… paid immediately. Part-time employees are eligible for the full Uniform Allowance or Uniform Blazer Allowance payment and no prorated amount will be applied. Eligible full-time employees who are on Sick Leave at 50 percent pay on the eligibility date are entitled to the full payment. Uniform Allowance and/or Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceCity of Ogdensburg – Budget Review (B3-16-20)
… one that proposed borrowing $1 million for general fund operating expenses and a tax rate increase of 10.55 … balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one preliminary … relies on a significant amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Port Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure … students, and is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… primary responsibility was to review and resubmit outpatient claims that were originally submitted by HHC … the reason(s) for claim denials, reviewed pertinent patient medical files and claim information, and resubmitted …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 10-member County Legislature. The County’s budgeted expenditures totaled $41 … engineer, both who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures totaled $134 … engineer technician who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… the Town’s internal controls over selected financial operations for the period January 1, 2011, to December 31, … elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Travel Advisory No. 10
… updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … expense reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System … through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to remove procedures for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Audits
… drug coverage. The follow-up found that, of the initial report’s six audit recommendations, three were partially … competition. The follow-up found that of the initial report’s eight audit recommendations, three were implemented, … requirements. The follow-up found that, of the initial report’s 19 recommendations, nine were implemented, four were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… and used for any lawful county purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge … Whether a county must segregate Emergency 911 E911 System surcharge …
https://www.osc.ny.gov/legal-opinions/opinion-92-47New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseArchived: Legislative Session 2015 –2016
… – Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 … – A.7292-C (Farrell) / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint … from the incomplete current fiscal year. Short Term Interest Pool (STIP) Increase – Signed into law on November …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … Disability Assistance (OTDA): Electronic Benefit Transfer Card Transactions and Prohibited Locations (2016-S-52) OTDA …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … This section informs Business Units how to process vouchers to replenish a Business Units advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of Lyndon – Purchasing (2013M-149)
… the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August 2011 the Board … did not satisfy the requirement to adopt a written procurement policy, where the Board would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149