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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… actually understated by more than $2.7 million because the Business Manager recorded an improper prior period adjustment. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOpinion 2002-11
… to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the … of fire company calls other than emergency rescue and first aid squad calls, as set forth in section 217(c)(vi)(A) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Agencies Bulletin No. 698
… OSC’s Office Services by telephone at 518-474-3438 or by fax at 518-473-4560 to request a supply of the new form. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollOpinion 2001-10
… Section 118(1) provides that, with certain exceptions, no claim against a town may be paid unless an itemized voucher … by the officer whose action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered or the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Administration of Non-Competitive and Limited-Competition Contracts
… contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered the three fiscal … to justify the non-competitive methods used to award the contracts. ACS officials did not provide sufficient …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 97-8
… requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only … 1983 Legislative Annual, p 239; 1990 Opns St Comp No. 90-9, p 21). Prior to this amendment, section 64 required that …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high … of $53,830 at the end of 2021. While New Yorkers trail the national average debt burden ($55,810), student loan and … New York fares better than the nation and peer states (California, Florida, Texas, Illinois and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… funding sources, considering the following questions: What is my total project budget? What is my total project cost? … source ? With the implementation of PCIP, Project IDs will be required for any project that is funded with Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 … Section 8 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B … For dual eligible recipients, Medicare is generally the primary payer while Medicaid is the secondary payer. Usually, … services were provided in outpatient settings such as doctors' offices, clinics, and health centers. Some heath …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Audit Objective Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did not develop a … procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Copenhagen Central School District - Procurement (2019M-238)
… Determine whether District officials sought competition for the purchase of goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Enforcement of Commission Orders and Other Agreements
… when the terms and conditions of those agreements are not met, including applying monetary penalties and other … to ensure affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services … While this information has not been used in determining rates utilities can charge, it is sometimes used for …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsArchived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179State Agencies Bulletin No. 1808
… calendar year 2019 are affected. Background According to IRS Publication 5, (Circular E) for 2019, and the … Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2019 Form … 2019 paper form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed in PayServ. If no mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 to January 31, 2012. Background Executive Order No. … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption