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City of Glens Falls – Financial Condition (2013M-150)
… Findings The Council adopts realistic budgets, and along with Mayor and City Controller, continually monitors the … changing needs of each fund. Officials are working along with a management company to ensure the Center is an active … in both the water and sewer funds and adopt future budgets with less dependence on the use of unexpended surplus funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Opinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … competitive bidding when they purchase goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls … October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for next succeeding fiscal year. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11II.3.A Planning – II. New York State Financial Accounting
… from the agencies and hold informal hearings or meetings with agency management to clarify requests and seek … carry out these recommendations. Concurrently, DOB Fiscal Planning is reassessing economic projections, investigating … Budget recommendations are formulated in a series of meetings between Division of the Budget staff and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as Medicare managed care or Medicare Advantage. Under Medicare Part C, private managed care companies administer …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cUnified Court System Bulletin No. UCS-324
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Service Employees Association (CSEA – BU 87), provides for a longevity lump sum payment based upon total number of years … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentSpencerport Central School District – Financial Condition (2016M-254)
… is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … funds' tentative budgets are not balanced and include a deficit of $200,000 in the water fund (5.4 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… July 1, 2012 through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego … Sidney Central School District Expenditure Control and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentOpinion 89-12
… -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) INDEPENDENT CONTRACTORS … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Accounts Payable Advisory No. 1
… Card Supplier name Short Name Supplier ID Procurement JP Morgan - P CARD JP Morgan-008 1100273879 Travel JP Morgan - T CARD JP …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naOpinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … beneficiaries. The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … exceeded that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Approval. After approval, the system creates actual bills ready to be invoiced. Agencies must also run a single action …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Agencies Bulletin No. 1893
… To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective … Criteria Employees who worked overtime that requires a manual adjustment are eligible. OSC Actions OSC has created the following Earnings Codes in PayServ to be used in place of Earnings Code AJR to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeRandolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20