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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … the end of 2012. This decline in fund balance was caused by the Board not adopting realistic budgets and effectively … process to ensure all claims reviewed and approved by the Board contain adequate support to substantiate they …
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
… the Securities Coordinating Committee, which was created by Gubernatorial Executive Order primarily to coordinate the … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … upon execution of all project approvals required by law. The collection and release of this information by the …
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)
… written procedures for reconciling the water processed by its water system and purchased from the Village with the … review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Compliance With Payment Card Industry Standards
… comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set …
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
… amounts due, and adjudicating summonses that are disputed by the respondents. A Memorandum of Understanding (MOU) … and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and Accounts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special … the interactive Internal Revenue Service Taxpayer Identification Number (TIN) match where appropriate, to … the assigned New York State Special Purpose Vendor ID, the Location and/or Address sequences when applicable. The VMU …
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. … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… promotional events, and received $91,000 in government funding, for a total of $615,776 of total income. Key … performed incompatible financial duties, or by reviewing payroll to ensure that it was accurate. Key Recommendations … controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… billion scheduled for October, of which $4.91 billion is for new money and $1.25 billion for refunding and … $125 million scheduled for November, of which $75 million is for new money and $50 million for refunding purposes; and … done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows … ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 229,327 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… bond sales for the state, New York City and their major public authorities during the third quarter of 2020. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… moneys to purchase exercise equipment for use generally by members of the fire department. You ask whether the … exempt firemen's benevolent association has been created by special act of the State Legislature and is authorized to … the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through January 31, 2013. … of the Probation Department. The Department reported that for 2011 it collected $104,871 and disbursed $99,143 to crime …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverpayments of Certain Medicare Crossover Claims
… to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often led to incorrect Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFire Safety (2015-MS-1)
… or updated at least once a year, or as necessitated by changes in staff assignments, occupancy or building …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… an entity that is at least 51 percent owned and controlled by the minority members and/or women whose ownership interest … under the State's M/WBE program, which is administered by Empire State Development (ESD). For 2013, the Department's … that AIW is a legitimate, qualified M/WBE vendor certified by New York State. AIW served as an intermediary or "broker" …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Fund is part of that worldwide effort and proud that our hard work to protect the retirement security of more than one … portfolio of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-risk