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Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Campbell-Savona Central School District - Budget Review (B2-15-10)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Fabius-Pompey Central School District – Budget Review (B3-14-5)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The … Fund. Adopt policies and procedures that limit the use and reimbursement of personal funds used for Town purchases. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Deerpark – Budget Review (B6-14-17)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … policy to include the use of competitive methods, such as using an RFP process, when procuring professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston … file. Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire … To notify the Unified Court System of the modified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time … a direct or indirect pecuniary or material benefit as a result of that contract. That interest is prohibited if …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… its annual reporting, as of December 31, 2012, GCIDA had a total of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231SUNY Bulletin No. SU-251
… to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS regulations set a … field. This will be zero (0) for employees that did not have deduction code 404 prior to 10/19/2017. All … tax year 2017. Questions Questions regarding this bulletin can be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTravel Advisory No. 12
… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePenfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76