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State Agencies Bulletin No. 952
… 7, 2009 through August 13, 2009. Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … the loans from the general fund. … Rockville Centre Union Free School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialStockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of Stockport, … fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and … and all cash balances. Ensure that fundraising revenue is properly accounted for. Ensure that Company officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Barker Central School District – Purchasing (2016M-208)
… Key Findings The District’s written purchasing policy does not contain formal guidance for acquiring and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory authority for wage assignments at the request of municipal officers or employees. This section provides in …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … auditors determined DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances included: claims billed for excess quantities of drugs; claims for drugs in which the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… The Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer … for deceased Medicaid recipients enrolled through New York State of Health, the Department’s online marketplace for …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The Finance Department, which manages and accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for the 2012-13 fiscal year. Key Findings Because City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for the matters … tax revenue. Reduce the revenue estimate for premiums on obligations. Place any excess proceeds from its proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town … revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District’s general fund expenditures for the 2012-13 fiscal year were approximately $89 million, … State aid. Payroll costs totaled approximately $52 million for the 2012-13 fiscal year. Key Finding Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingOpinion 2003-7
… AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Period Type Effective Date Check Date Institution 22 Current 01/13/2022 01/27/2022 Institution 22 Lag … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage