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Opinion 2002-8
… within ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical … money meant to provide healthcare for New Yorkers in need into their own pockets,” DiNapoli said. “Medicaid is a … with addiction. Rather helping them get the treatment they need, the defendants used them to cheat Medicaid and paid …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli urged the Governor and the Legislature to avoid short-sighted choices when adopting the new budget, to maintain transparency and include oversight measures. He recommended that actions be taken to address the state’s long-term structural imbalance and put …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerState Contract and Payment Actions in October
… Metroplus Health Plan Inc., $12.1 billion with Healthplus HP LLC, $6.9 billion with Excellus Health Plan Inc., $6.9 …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCity of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… officials have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery plan. We found generic user accounts on the Village’s computer system and some users … financial software. Therefore, she has the ability to add users, modify access rights and data files, and correct …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… contract. In addition, the purchase order establishes the encumbrance and liquidates the pre-encumbrance on the purchase requisition in the Statewide …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Contract and Payment Actions in December
… and prime contractors. Cumulatively through December for calendar year 2020, the Comptroller’s office has approved …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … Regulations, Cuban Assets Control Regulations, or Foreign Funds Control Regulations. However, prior to taking custody … requirements. Claim Notification to the NYS Office of Unclaimed Funds requesting payment for monies being held by …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In … These are not included in the school district budget. What Notes to Financial Statements are needed? Audited …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… Purpose To explain the procedures for processing payments for CUNY … Full-time CUNY instructional staff Background Pursuant to an agreement between the City University of New York and … The payment is processed through the payroll system to facilitate crediting retirement service. Work may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, … Office of Mental Health – Maximizing Incentives for Individuals with Disabilities (Follow-Up) (2023-F-33) The … that DOL did not follow its wage investigation procedures for some of the cases reviewed. Auditors also identified …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an … Wire payments are not the State’s standard payment method for the following reasons: Wire payments require manual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli Releases Bond Calendar for First Quarter
… The first quarter of anticipated new issuances compares to past planned new issuances of approximately $4.9 billion … the Securities Coordinating Committee which was created to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The first quarter new money …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarter