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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective … reports and issue audited statements. In addition, they did not have financial information available to develop … Thomas P. DiNapoli. “Our audit found city officials did not establish basic and routine financial policies and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDepartment of Transportation Bulletin No. DOT-37
… Employees CSEA Operational Service Unit – BU03 employees in the Department of Transportation are affected. Background … Dates The 2020 Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 … Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax Information The SHL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCity of Mechanicville – Records and Reports (2012M-162)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is … services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was … through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of … Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… deficit in 2012 totaling $4,610, which will further reduce unexpended surplus fund balance to $10,043. The water … deficit in 2012 totaling $18,035, which will further reduce unexpended surplus fund balance to $3,888. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Samaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … administers programs for the prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS … inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years … one of the greatest risks facing the global economy, and many of the investments of the New York State Common … companies in the Fund's portfolio asking them to explain how they could adapt their business models to increase the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderIT Asset Management (2022-MS-2)
… District [pdf] , Phoenix Central School District [pdf] , Pine Bush Central School District [pdf] , Randolph Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases Municipal Audits
… between one and 131 days before they were approved, and 306 checks, totaling almost $2 million, had only one of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Board Oversight (2013M-226)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City 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 of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of LeRay – Justice Court (S9-14-5)
… period, the Court operated with three Justices – George Mead (retired June 2013), John Hallett and Larry Covell (who …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5State Agencies Bulletin No. 258
… agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new security … established which will allow access to five Garnishment panels - Garnishment Spec 1, Garnishment Spec 2, Garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … This is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … through November 2022. About the Program The Department of Health (Department) administers New York’s Medicaid … whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 billion, according to … collections totaled $10.3 billion, including $9.5 billion from the sales tax, which were 5.3% or $518.2 million higher … increase is primarily the result of collections from the PTET. All Funds spending through September totaled …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64State Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. Affected … is increased to $110,100 for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the current employee social security tax withholding rate of 4.2% through February 29, 2012. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012