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Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … resolution, that a proposition shall be submitted at any annual fire district election, other than one at which a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Overpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fort … Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 169
… Purpose To explain the cancellation of Direct Deposit for certain … pay may have direct deposit account information which is no longer valid. When OSC receives a rejected direct … dates for the cancellations. Agency Actions If an employee is reinstated to the payroll and they wish to have direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/169-cancellation-direct-deposit-inactive-employees-and-certain-employeesDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. … established for processing expenditures to unique vendors. The VMU will work with the New York State Business Unit to … Vendor File over a set period. QUESTIONS For questions about this process, contact VMU (518) 486-4602 or email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY … standards. Key Recommendations To Central Office: Develop strategies to enhance compliance with PCI DSS and improve …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… issuing agencies on ways to reduce the number of errors in summonses, such as additional training on writing … for employees to follow to collect parking summonses in judgment. Monitor the contracts with outside collection … Office for International Affairs for their assistance in collecting the amounts due from each country. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli Releases Bond Calendar for Third Quarter
… P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and … $3.2 billion scheduled for July, of which $1.96 billion is for new money and $1.24 billion for refunding purposes; … $3.49 billion scheduled for August, of which $2.23 billion is for new money purposes and $1.26 billion is for refunding …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … suppliers. The Town could have saved as much as $4,035 had it contracted with the same energy supply company (ESCO) as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Comptroller DiNapoli Releases School Audits
… officials waited until the end of the 2014-15 fiscal year before making approximately $523,400 in budget transfers … accounts that were over-expended during the course of the year. Auditors also found the district did not develop and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Bond Calendar for Fourth Quarter
… sales of $6.28 billion include $4.98 billion of new money and $1.3 billion of refundings and reofferings as … scheduled for October, of which $4.91 billion is for new money and $1.25 billion for refunding and reoffering … scheduled for November, of which $75 million is for new money and $50 million for refunding purposes; and No planned …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal … browser location field. Don’t click on links received in unsolicited email. Resources Federal Resources Federal … General: Prosecutes individuals and businesses engaged in fraudulent trade practices and provides information to …
https://www.osc.ny.gov/reports/focus-identity-theftNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-risk