Search
Opinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … loss or damage to fire equipment, and premiums for insurance coverage against such loss or damage (1989 Ops St … from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget Report on …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Opinion 95-12
… This opinion represents the views of the Office of the State … term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Public Authorities – 2023 Financial Condition Report
… repayment. The Enacted Budget for State Fiscal Year 2023-24: Increased bonding authorizations for 26 programs financed through State-Supported debt issued by … have complied with reporting requirements for 2022. ** Numbers may not add due to rounding. *** Certain New York …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets … Determine whether the St LawrenceLewis Board of Cooperative Educational Services BOCES officials properly …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Comptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banState Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident taxes and a decrease in the New York City supplemental tax rate. Affected Employees State employees who live in the … To advise agencies of a decrease in New York City resident taxes and a decrease in the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityCorcraft's Textile Procurement Practices
… assess the procurement practices used by the Department of Corrections and Community Supervision's Division of … as Corcraft, is a major component within the Department of Corrections and Community Supervision. Corcraft's mission is … assess the procurement practices used by the Department of Corrections and Community Supervisions Division of Industries …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesClarence Central School District – Financial Condition Management (2022M-46)
… would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are appropriate. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Public Authority Procurement
… public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to … public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to …
https://www.osc.ny.gov/legislation/public-authority-procurementVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVolunteer Firefighters – Travel and Conference Expense Management
… reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal … approvals that vary depending on the location of the training school or course of instruction. See Appendix A for … reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersVillage of Islandia – Information Technology (2021M-100)
… breach notification, password and mobile and removable device IT policies or implement a comprehensive IT … training or provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… are not compared to supporting documentation. Bank agreements lack important components such as identifying who … and reconciled to supporting information. Update bank agreements. Use a dedicated computer for online banking. …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… in their search for new board directors. Testimony Watch a replay of the testimony: https://www.youtube.com/watch?app=desktop&v=td05a31295k&feature=emb_title Read …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… a hard look at the failures of its billing system. State Health Department officials need to address system shortfalls … soon as possible.” In the first audit , the Department of Health (DOH) made as much as $39.6 million in Medicaid … one case, DiNapoli’s auditors found Medicaid reimbursed a clinic for seven dental cleanings for one patient in a single …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresIslip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Sauquoit Valley Central School District - Procurement (2019M-228)
… ensured that competition was sought for the purchase of goods and services not subject to competitive bidding. Key … period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid $267,306. The … ensured that competition was sought for the purchase of goods and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228