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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were … to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Expenditures (in recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND … district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-9
… a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by persons … ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2000-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL … to provide additional compensation as an "after-the-fact" bonus to the executive director of the agency for services … and employees, prescribe their qualifications, and fix and pay their "compensation." We have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9SUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel … audit period, as well as other outliers. As a result of this analysis, we selected one State University of New York …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 864
… Purpose To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current tax year (2008) and to provide the requirements for tax year 2009. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentOpinion 2001-13
… users of town highway) TOWN LAW §130(7)(a); MUNICIPAL HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; … levy, collection and administration of local government rentals, charges, rates or fees, "except to the extent that … restrict the adoption of such a local law" (Municipal Home Rule Law §10[l][i],[ii][a][6],[9-a]; NY Const, article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Agencies Bulletin No. 1343
… to the new accounting structure (Chart of Accounts) in the Statewide Financial System. Affected Employees All … Background The State adopted a new chart of accounts in 2012 when it implemented the Statewide Financial System. … use of the files and reports in both their internal business processes and systems. OSC will issue new file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialUnited HealthCare – Empire Plan Drug Rebate Revenue
… and pass 100 percent of the value of the agreements on to the prescription drug program. For the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… the 2011-2012 CSEA Deficit Reduction Plan: Administrative Services BU02 Operational Services BU03 Institutional … prior to 9/8/11 for employees on the institutional payroll and prior to 9/4/11 for employees on the administration payroll who did not have the opportunity to utilize Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. The Medicaid program reimburses outpatient … condition and complexity of service. The Department of Health (Department) phased in the APG methodology beginning …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … from $650,000 to $42.0 million for five properties. (One disposition was an exchange of properties without …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsAccounts Payable Advisory No. 49
… Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default … Date New section to define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the … Terms Updated to reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated … Our monitoring system helps keep local officials and the public informed on this important community issue each year, …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villages