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Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Second Quarter
… for June, all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $4.27 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose Vendor ID, the … Business Units can query the Statewide Vendor File using a date parameter to view all vendors added to the New York …
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)
… 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 … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Focus on Identity Theft
… You probably know or have heard about someone whose personal … only the credit and bank cards you need. Avoid giving out personal information on the phone, email or social media. … URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …
https://www.osc.ny.gov/reports/focus-identity-theftDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … process by monitoring the use of his signature stamp and the work performed by individuals who performed … the Executive Director’s monitors the use of his signature stamp. Segregate incompatible financial duties so that no one …
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 Third Quarter
… which is for new money purposes. The anticipated sales in the third quarter compare to past planned sales of $2.45 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit 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)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the … January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of approximately … water processed. We estimated that the Town lost $64,787 in water rent revenue from unbilled water if the lost water …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town 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 … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
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 Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $6.16 billion scheduled for October, of which $4.91 billion is for new money and … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterElectronic Fund Transfer Instructions
… If you are unfamiliar with making electronic payments, contact your bank for guidance with the transaction. Bank JP … Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account Number 573801479 Account Type … payment types are FINAL, ADDTL, AUDIT, ESTIM, INTPEN or TEST. FINAL represents a single payment for a final report. …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School District … DiNapoli announced completed audits of the Chazy Union Free School District Dobbs Ferry Union Free School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public …
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 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and … December 3, 2009 through March 31, 2012. Background Many Medicaid recipients are also eligible for Medicare, the … individuals, Medicare is the primary claims payer - and Medicaid, as a secondary payer, pays the individual's …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditSelected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) … To determine whether Department purchases from one vendor American Indian Women Incorporated AIW …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance … This audit covered the period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for … Summons Tracking and Accounts Receivable System (STARS) to accomplish these tasks. Key Findings Overall, we …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCompliance With Payment Card Industry Standards
… has not provided its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standards