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Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Nursing Home Surveillance
… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … for severity and urgency to assess whether a nursing home has violated a federal or State regulation. If any …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2003-4
… -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Omnibus Procurement Amendments
… information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsOmnibus Technical Procurement Amendments
… information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOpinion 88-43
… COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the performance of … to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries in the performance …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Accuracy of Reported Cost Savings
… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … and refine methodologies. Other Related Audit/Report of Interest Office of the Medicaid Inspector General: …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsOpinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; … of applicants may be established and different fees fixed for each such class, if the town has a rational basis for such distinctions. A higher town building permit fee for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Get Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or … SSN, or the information in the “Account” box on your 1099 for us to be able to identify your return. … For any …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning … year. Questions: Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Justice Court. As Treasurer, the defendant was responsible for maintaining the Fire Department's bank account and … complaint alleges that he used his position as Treasurer for the Croton-On-Hudson Fire Department to steal and conceal … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireAuditors Find Safety Hazards at Pre-K Facilities in New York City
… eligible four-year-olds in the state with the opportunity for an early childhood education and a new statutory … as contracted center-based and contracted school-based). For the 2016-17 school year, there were 72,176 students … The department’s full response is included in the final report. Read the audit , or go to: …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Additionally, although the board regularly discusses plans for future equipment purchases, a formal, long-term financial … not required to document their hours worked, and others report and approve their own attendance and leave records …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1June 2002: Advance Refunding Bonds
… Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many school districts are … calculation" that assumes that districts borrow money for the maximum period of probable usefulness allowed by … new schedule for the Long-term Debt Account Group, should report the new debt, but not the old debt. How is debt …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdf