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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period … of the fiscal year ended 2012, the unexpended surplus fund balance was about 47 percent of the total ensuing year’s expenditures and the reserve balance was over $175,000. The Board opted to transfer …
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)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
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)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan … to ensure that financial activity is properly recorded and reported and that Co …
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)
… activity is properly recorded and reported and that Com …
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 … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. … The purpose of our audit was to determine if District controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDiNapoli: Fiscal Stress Remains Low Among Villages
… city as "susceptible to fiscal stress." "Our indicators show fiscal stress is relatively low among New York's … to fiscal stress." The fiscal stress scores also show that in 2017: Three villages moved out of fiscal stress …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesAccounts Payable Advisory No. 49
… Basis Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors classified as … Received (MIR) Date using the new MIR Adjustment Date field on the voucher. Note: This section used to be a part of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… 46 states on a per capita basis. Medicaid makes up almost half of all federal spending for such grants; New York’s per … employee compensation – New York received less than half the national per capita level of federal spending. The …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New … and has never been stronger. The proposals laid out by City Comptroller Stringer today will no doubt do the … New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… they do not make payments to ineligible health care providers who have been excluded or terminated from the … of MCOs must ensure that only eligible health care providers participate in Medicaid. We issued our initial … and Amerigroup made payments to ineligible health care providers and whether these MCOs established and implemented …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; … to finance the construction of a building for use by the State Police on land owned by the State so long as the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… allowances are taxable to the employee. Standard Mileage Rates The following resources contain IRS and GSA mileage … GSA Privately Owned Vehicle Milage Reimbursement Rates: … Mileage Rate January 1, 2026 0.725 0.705 January 1, 2025 0.700 0.680 January 1, 2024 0.670 0.650 January 1, 2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsPassenger Vehicle Fleet Management
… vehicles, most of which were special purpose vehicles (e.g., snow plows, large trucks) that are generally unsuited … Employee Travel Expenses (2012-S-93) Department of Health: Selected Employee Travel Expenses (2012-S-94) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementAre You Vested? And What It Means
… that you have earned enough service credit to qualify for a pension benefit once you meet the minimum age requirements established by your retirement plan. Vesting is automatic; you do not have to fill out any paperwork to … than seven years prior to April 9, 2022, your membership is considered withdrawn and terminated. You would need to …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansState Agencies Bulletin No. 319
… Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All employees eligible for … Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Panama Central School District – Procurement (2024M-73)
… Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods … audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made without … Determine whether the Panama Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Agencies Bulletin No. 2264
… instructions for processing the 2024 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: Employees … memorandum dated 08/27/2024 provide for a Work-Related Clothing Allowance. Effective Dates: The 2024 CSEA ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0Baldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. … The purpose of our audit was to determine if the Library had effective internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335