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Accounts Payable Advisory No. 34
… totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial Operations … OSC’s Bureau of State Expenditures (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Disaster Recovery Planning
… ITS was established in November 2012 as part of a New York State Information Technology (IT) Transformation to … Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) Office of Information Technology Services: …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of … through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the opportunity for an … and inspections of health and safety compliance of all UPK providers. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSUNY Bulletin No. SU-238
… provide instructions for processing the 2016 Discretionary Award. Affected Employees Employees designated management or … campus president. Effective Date(s) The 2016 Discretionary Award should be processed in the Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialTown of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5IT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … equipment inventory. Nineteen Districts did not inventory all IT assets or conduct annual inventories. Seventeen Districts could not locate all IT assets. Eight Districts did not have adequate physical …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Claim Status Tips
… received, your claim is established and an acknowledgment letter is generated and mailed to you. You can locate the … Reference Number in the upper right hand side of this letter or any other correspondence mailed to you from this … the Claimant’s Last Name exactly as it appears on the letter you received from us. Review the list of Requested …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-status-tipsOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, weakening or eliminating the Clean Power Plan, easing restrictions on flaring of methane from … today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … (Jefferson County) Although the district appropriated fund balance each year, the adopted budgets actually produced … two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on … Medicaid program, which provides health care services to individuals who are economically disadvantaged. The … Medicaid. As income, household makeup, and other factors change, individuals may transition between Medicaid and the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and allocate sales … district expenditures. Copiague Fire District – Credit Card Purchases (Suffolk County) District officials did not …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… on an expense report. Review the information that a proxy has entered in an expense report, adjust expenses as … ( AC 132-S* ). (This document can either be submitted to a proxy for processing, or submitted through the proper … forms in a central location, such as the Finance Office. A proxy may not submit an employee’s expense report for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit covered … through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected Employees CSEA … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… board is responsible for auditing claims or creating a separate position having that responsibility. The following … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3