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Town of Sidney – Budget Review (B4-14-19)
… $1.4 million. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280State Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-676
… Pilot Program will be for five academic years beginning with the 2019-2020 academic year through the end of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programUser Access Controls Over Selected System Applications
… Objective To determine whether access controls over select State … the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … that is considered confidential. Applications may be used not only by Upstate employees, but also by students, visiting …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments in lieu of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase in … assistance and restored state aid, the recovery of sales taxes will help New York’s local governments rebound from the … sales taxes reflects the fact that collections in May 2020 were especially low during the worst part of the first wave …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Comptroller DiNapoli Releases School District Audits
… for non-instructional employees or review the overtime payment calculations. As a result, 20 non-instructional …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… of State Fiscal Year 2020-21 are nearly $2 billion lower than last year, according to the monthly State Cash Report … Thomas P. DiNapoli. Overall, tax receipts are $1.7 billion higher than anticipated by the state Division of the Budget’s … primarily due to strong estimated payment collections. Sales tax receipts continued to fall short of the previous …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Newburgh – Budget Review (B6-13-21)
… 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/2013/11/20/city-newburgh-budget-review-b6-13-21DiNapoli: State Tax Revenues $3 Billion Below Last Year
… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-21
… any town may, and within 20 days after the date of filing with the town clerk of a petition ... shall , adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… outcomes in negotiations and litigation, in accordance with FERC’s Headwater Benefit Determination. Take the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… through Medicare. During the four year audit period ended June 30, 2009, we identified about $600 million in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … adjustment codes; and did not properly apply Medicaid reimbursement limits. The potential overpayments totaled …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTaxes and Interest
… the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is … in the form of the original security (if available) or by returning the cash value of the security. In most cases, … unless there's a tax treaty between the U.S. and your country for tax purposes. To confirm your residency, and …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 90-17
… provides an exception to the provisions of section 185 with regard to the disposition of the fire apparatus and …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73