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Opinion 88-69

… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … village may contract for services with a private volunteer ambulance service with which the town, in which the village … village may contract for services with a private volunteer ambulance service, notwithstanding the fact that the town …

Opinion 95-21

… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You … Whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion or …

Accounts Payable Advisory No. 34

… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The … (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below …

Variety Child Learning Center – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Variety Child … offers a range of special education services and programs to children with disabilities from birth to eight years of age. During the period July 1, 2013 through … To determine whether the costs reported by Variety Child …

State Agencies Bulletin No. 1121

… tax withholding rate is 1.45% each for the employee and the employer. Federal Withholding Allowance The value of … visit the Internal Revenue Service website at www.irs.gov and select Forms and Publications>View online: Tax Publications>Publication …

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and … building codes, and for equipment and furnishings to be safe and suitable for children and maintained in a state of …

Samaritan Village, Inc. – Chemical Dependency Services Program

… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …

State Agencies Bulletin No. 258

… primary security class. The Payroll Computer Security User Request Form (AC-2705P) has been revised to allow multiple security … should be directed to your agency security coordinator. If assistance is needed in identifying your security …

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Objective To determine whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and … To determine whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping Medicaid and …

IT Asset Management (2022-MS-2)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …

State Comptroller DiNapoli Releases Municipal Audits

… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … found 18 claims totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments … totaling $3,190 were approved even though they were not valid district expenditures. Copiague Fire District – Credit …

Village of Monticello – Board Oversight (2013M-226)

… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …

VI.5 Project Budgets – VI. Budgets

… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … Project Child Budget Project Parent Budget Project Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP … agency to transact on a project within a fund designated as “Federal”, the transaction must have sufficient budget …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion

… the same period in SFY 2021-22, reflecting, in part, the effects of the Pass-Through Entity Tax (PTET), which allows …

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… of White Creek is located in Washington County and has a population of approximately 3,400. The Town is governed by an elected five-member Town Board, which consists of the … oversee and monitor the work of the Budget Officer who served as the Town’s bookkeeper and maintained the Town’s …

City of Mechanicville – Records and Reports (2012M-162)

… to the poor condition of the City’s financial records and reports, City officials were unable to determine the City’s … management system. Even after years of unfiled financial reports, lack of information about current financial … and post all transactions to the records. Review monthly reports and take appropriate action to avoid additional …

DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies

… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …

XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement

… employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate … the Finance Office employees should not certify an expense report unless it includes sufficient, appropriate evidence to … Employees must follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) …

New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members

… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … 1, 2014 through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … contracts with UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion …