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State Comptroller DiNapoli Releases Audits
… MCO payments for drugs from manufacturers without NDRAs at the time of service that were not included in the rate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… that the funds have been received and deposited at the bank, OSC-BSAO will review and approve the deposit in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released … capital needs. “The Thruway Authority should develop a better roadmap for the future," DiNapoli said. “In addition … to make ends meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding … Employees Employees who move between bargaining units with different raise percentages in the fiscal year in which the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Agencies Bulletin No. 1945
… of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for … Teachers from Workers’ Compensation leave at the end of a contract. Affected Employees Employees on Workers’ … leave at the beginning of employee’s contract. If a CAL teacher is released to return to work during the summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… positive impacts on local sales tax revenue, including a 2018 U.S. Supreme Court ruling that allowed states to require online retailers to collect and remit sales tax regardless of … provision in the SFY 2019-20 Enacted Budget that requires online marketplaces, such as eBay and Etsy, to collect and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli Announces Latest Fiscal Stress Scores
… and deserve. An inability to file timely financial reports may be an indicator of larger fiscal problems, and closer … governments were in a stress category in both fiscal years 2022 and 2023, including the cities of Albany, Little Falls, … 6.8% were designated in some level of stress, down from 11.1% in 2022. Just 1.4% of villages were designated in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresXII.8.G Payment Methods – XII. Expenditures
… be processed. Once the voucher is in SFS, the agency must upload a completed Wire Payment Request Form along with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsEast Bloomfield Fire District – Financial Operations (2017M-154)
… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent … with the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… expenditures. The City’s proposed budget complies with the tax levy limit. Key Recommendations City officials should …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should closely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Columbia County – Payroll (2014M-121)
… of approximately 63,000. The County is governed by a 23-member Board of Supervisors. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… officials effectively managed general fund balance and whether extra-classroom activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted for during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218