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Opinion 2002-13
… to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's … may be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to … monies to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal & School Audits
… are reasonable. The county’s proposed budget includes a tax levy of $141,791,700. Brentwood Union Free School …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOptional Membership – Membership and Enrollment
… not mandatory members of NYSLRS, have the right to join (Section 45 of the Retirement and Social Security Law). The privilege … the documentation to NYSLRS. If you are using a Section 45 document that provides two options (yes, they want to join or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipSubmitting Your Payment – Legacy Reporting
… withheld from your employees during the report period. Direct Debit The easiest way to send NYSLRS your monthly … debit. Rather than sending us a check, we can withdraw the funds electronically through the automated clearing house … or security. To get started, submit a completed Electronic Debit Authorization form (RS5542) with your name, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentRiverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254EDSS - Release Notes
… are now a separate function on the home page under Procurement Record Improvements to existing features Negative amounts can be entered for Procurement Record amendments Re-labeled amount field for new Procurement Records. Procurement Amount Grand Total is now …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesCity of Long Beach – Budget Review (B18-7-5)
… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, … appropriations of $1.8 million in termination salary payments, yet expenditures have averaged $2.6 million over …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Vendor File Advisory No. 7
… in Item 2, above: AC 3237-S New York State Substitute Form W-9 AC 3267-S Foreign Vendor Registration Request The …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as … $5,848 for coinsurance because there are no limits on Part C cost-sharing. If the Department limited payment of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17State Comptroller DiNapoli Releases Audits
… of Finance (DOF): Selected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30) An audit …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … The Business Officers did not compare transactions on the bank statements with amounts recorded by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Tuition Assistance Program – State Financial Aid Program at Barnard College
… Rules and Regulations when certifying students for State financial aid. Background Founded in 1889, Barnard … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … totaling almost $3.6 million that were paid to the school on behalf of 572 students. We reviewed a sample of 100 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeState Comptroller DiNapoli Releases School Audits
… School District and the Webster Central School District . "In an era of limited resources and increased accountability, … costs and improved budgeting, continued reliance on fund balance to fund operations increases the risk of … Leave Accruals (Suffolk County) Auditors discovered errors in accrual records for 70 percent of the employees tested, …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialOpinion 97-8
… on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims be certified) CLAIMS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Town of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit period, without using the request for proposals (RFP) process outlined in the Town’s procurement policy. … in accordance with these agreements. Consider using a RFP process to procure professional service providers. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, … accounts for each operating fund or require a monthly report of cash balances by fund which accounts for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Cayuga County) The board did not effectively manage fund balance and reserve levels, establish multiyear plans or … totaling $397,000. Town of Willing – Town Supervisor’s Financial Duties (Allegany County) The town’s bookkeeper …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0