Search
State Comptroller DiNapoli Releases Municipal Audits
… As a result, in 2015 three firefighters received one year of service credit and a defined contribution of $700 … of unrestricted fund balance to be maintained or a multi-year financial plan. In addition, the board adopted budgets … balances that ranged from 78 to 85 percent of the ensuing year's budgets over the past three years. Town of Horicon – …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsOpinion 88-34
… VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND … in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. Thus, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2008-4
… for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § … general town expenses payable out of the town's general fund. You ask whether a town may transfer monies from the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined to be less reliant on … established AIM-Related payments which continued funding for the impacted towns and villages in the amounts that they …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 2002-8
… board's determination. You ask whether a water district, which was properly formed in 1982 but for which no improvements were constructed, no services provided … Whether a water district which was properly formed had no improvements services or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 95-31
… of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police … (compensation of incoming chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed at an amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli Calls for Improvements to Capital Planning Process
… estimated $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital … an estimated $817 billion including tax dollars federal aid and longterm borrowing proceeds to support its capital …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processCUNY Bulletin No. CU-547
… timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … DMEPOS items that likely were already covered under the all-inclusive rate. The follow-up report found DOH made some …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsMinisink Valley Central School District – Financial Condition (2016M-26)
… 1, 2011 through June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of … Minisink Valley Central School District Financial Condition 2016M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… of the concerns identified in our audit.” Between Jan. 1, 2013 and Dec. 31, 2015, ECMCC reported 4,720 employees on … Program — and paid 16 of its physicians a total of $1,655,359 in these incentives. ECMCC also offered a bonus … the terms of the relevant incentive plan, distributed in error or miscalculated. ECMCC did not maintain documentation …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … requesting the use of such services. Although the town, by rules and regulations, may provide for the collection of such … the collection of the fees and charges or may formulate rules and regulations for the collection thereof by the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: North Shore Leads Staten Island's Growth
… critical for future growth in the borough by creating jobs and new housing. But like many parts of New York City, … in the North Shore have supported more businesses and jobs than a decade ago. The total number of businesses in the … race. Residents born in Latin America and Asia each made up one-third or more of the area's foreign-born population in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthFinal Average Salary – Article 14 Benefits
… is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … the last three years of employment. If the earnings in any year included in the FAS period exceed the average of …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesUnified Court System Bulletin No. UCS-82
… was implemented in 2004. Beginning calendar year 2005, the total amount of regular earnings actually paid during the … Earnings as determined below: Step 1: Determine the Total Amount Due in the pay period at the Old Daily Rate Old … Calendar Days Served in that Pay Period @ Old Daily Rate = Total amount of earnings due in that pay period @ Old Daily …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005