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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… approximately $969,000 at June 30, 2013 and had no formal plan on funding or using these reserves. The District’s … fund amounts are within statutory limits. Develop a plan to use the surplus fund balance identified in this … manner that benefits District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsDelaware County – Court and Trust Funds (2022-C&T-2)
… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for safekeeping …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The … dispensed to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) … managed care. Managed care organizations (MCOs) are required to send DOH detailed information about each drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCaledonia-Mumford Central School District – Financial Management (2024M-101)
… did not develop or adopt a written multiyear capital plan, comprehensive multiyear financial plan or reserve plan. This inhibited effective financial management and did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… inactivity. In 2023, the Office recovered over $27 million from gift cards. For this reason, everyone should check for … residents are owed the most in unclaimed funds stemming from gift cards, totaling nearly $40 million, followed by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Agencies Bulletin No. 1718
… benefits from agencies Background The IRS issues guidance on an annual basis indicating the maximum monthly excludable … parking,” using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the business premises of the employer or on or near a location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsCUNY Bulletin No. CU-662
… Purpose The purpose of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … Determination filed under Section 220 of the NYS Labor Law on September 6, 2019 between the Comptroller of the City of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsOpinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … publication of a fire department newsletter. Sections 9104 and 9105 of the Insurance Law, as amended by chapter 293 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Other Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … January 2025 minimum wage increases for hourly employees and provide instructions for payments not processed … Criteria: Employees with a Comp Rate Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityState Agencies Bulletin No. 806
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … dated 4/30/08, Pay Period 1L Background Chapter 419 of the Laws of 2004, Article 8, Section 131.6 of the Civil … is below the Job Rate for the employee’s current grade on the 4/1/07 Salary Schedule are eligible for a Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1995
… 007369 8159130 Soc Worker 1 007373 8159210 Speech Lan P A Pg C 1 005857 5932510 Speech Lang Pathgst 2 005856 5932320 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s … The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The … the Department, which has a four-member Executive Board and a five-member Board of Directors, to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mBolton Fire District – Credit Cards (2017M-180)
… provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected … to individual receipts. The District incurred $116 in late fees and $112 in finance charges. Key Recommendations Require credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120