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Comptroller DiNapoli Releases School Audits
… District and the South Seneca Central School District . “In an era of limited resources and increased accountability, … 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that … – Financial Management (Cattaraugus County) Delays in billing and collecting tuition negatively impact the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… ----- 2,580,000 (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- … service taxes 8,969,887 ----- 8,969,887 ----- Payment from Sample City ----- ----- ----- 21,893,273 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… the Department relied on providers to self-report accurate information to eMedNY regarding how much Medicare paid and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState 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 … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures to unique …
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. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Fire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform Code …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… business enterprise (M/WBE) procurement rules and other State purchasing requirements. Background An M/WBE is defined … must also be authorized to do business in New York State and registered under the State's M/WBE program, which is administered by Empire State …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty Tax Freeze Credit
… State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … a tax benefit or receiving a loan. Comptroller DiNapoli’s report, The Increasing Threat of Identity Theft , provides … you need. Avoid giving out personal information on the phone, email or social media. Check bank and credit …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… of payment must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, as well as lose …
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
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… the third globally, for its work to address climate risk. It was the Fund’s second consecutive ranking as the leading … and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the resolve, both at home and abroad, to …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy … proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key Recommendations Ensure future …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned enough service credit to qualify for a pension … vested. Tier 1, 2, 3 or 4 members who have at least five years of credited service are vested. As of April 9, 2022, … retirement plan that allows for retirement after 20 or 25 years of service, regardless of age. To find your tier and …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we … moneys from a capital reserve fund vary depending on whether the fund is established to finance the cost of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 2325
… processed automatically. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by … On Friday, 04/11/2025, OSC will provide agencies with a list of employees who appear eligible for an Administrative … Pay (Earnings Code AMP) increase. Agencies must review the list to ensure all eligible employees and applicable rows are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 1443
… advice (stub) reducing Social Security and Medicare taxable wages. An informational advice (stub) reducing Federal taxable wages as well as Federal taxes owed. Any Federal … advice (stub) reducing State and Local, if applicable, taxable wages. Any State and Local taxes to be refunded to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSupplemental Payments to Executive Employees
… Purpose To determine whether WCHCC has a formal supplemental … 1, 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees