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DiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The … working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have … even though the Board could not provide evidence that it met the legal requirements to establish reserves for those …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Agencies Bulletin No. 990
… Purpose To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program … To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Schuyler County Sheriffs Department Payroll Civil Fees and Bail …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s … develop adequate policies and procedures over the use of credit cards. The Town also did not monitor compliance with its code … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208SUNY Bulletin No. SU-188
… Purpose To inform agencies of the new Earnings Code to be used for SUNY employer-provided Housing Affected … (Institution) Background According to Internal Revenue Code Section 61, employer-provided housing is a taxable … To inform agencies of the new Earnings Code to be used for SUNY employerprovided Housing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… and monitoring process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of … both the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. Establish written procedures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Led by New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … companies to embrace inclusive immigration policies and stand against President Trump’s divisive actions that … Led by New York State Comptroller Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationFire Safety (2015-MS-1)
… 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and … or building layout. The Executive Law and New York State Codes, Rules and Regulations (NYCRR) generally provide … visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire Code requirements. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining prices, selecting vendors and picking up the purchased products. These purchases raise certain issues that we …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective … set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Overpayments of Certain Medicare Crossover Claims
… are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, … of Health (Department) implemented the Medicare/ Medicaid claim crossover system. Under the system, providers submit … because eMedNY incorrectly interpreted certain crossover claim adjustment codes; and did not properly apply Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… Credit is intended to reimburse 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 exemption … $62,651. 752 payments totaling $100,880 to deceased homeowners. We also found that while the Department maintains …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditState Comptroller DiNapoli Releases Municipal Audits
… process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDowntown 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, … events, and received $91,000 in government funding, for a total of $615,776 of total income. Key Findings The Executive … financial duties so that no one person controls all of cash disbursement functions. Review the payroll to …
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’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau … Village of Westbury Purchasing Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301