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Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… toward the non-federal share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion that has been … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycService Retirement Benefit – State Police Plan
… , go to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli’s office audits New York state bills prior to payment, including personal income tax refunds. The … Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. The $25.3 million stopped by … auditors estimated their efforts produced $34 million in savings. See the 2014 Annual Report on Personal Income Tax …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… information associated with its agency. Department is required on all operating statement transactions. It is considered a statewide ChartField and has been configured … A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… proposal for your own records. See Submitting a DRO for instructions on sending the completed DRO proposal to NYSLRS. … be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … cap override rules. Reserve funds are then applied to the next year’s budget. Determines Costs and Savings When Local Governments Transfer Services When a local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOrleans County – Department of Social Services (2012M-222)
… Orleans County is located in western New York State and has a population of 42,883. The County is governed by a … processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as … outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an … taxes at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Lockport -- Budget Review (B1-15-20)
City of Lockport Budget Review B11520
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Adirondack Central School District – Financial Condition (2016M-184)
… $28.6 million. Key Findings In recent years, the Board has balanced its adopted budgets with appropriations of fund balance and reserves, which has led to planned operating … through 2014-15 and a $2.2 million decline in the general fund balance. The school lunch fund was not self-sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andWyandanch Union Free School District – Budget Review (B23-7-1)
… $11.3 million in health insurance appropriations; this appropriation is $3.4 million, or 43 percent, more than … within the limits established by law. Key Recommendation This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Liberty – Financial Condition (2013M-109)
… and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15