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Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage … $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Controls and Accountability of Court, Trust and Bail Funds
… miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of these moneys and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… retail buyers. The true interest cost of the GO Bonds was 3.99 percent. “I am very pleased with the sale results, which … Taxable Bonds will mature over one year. BofA Securities, Inc. was the Senior Book-Running Manager along with Ramirez & Co., Inc. as Co-Senior Manager, to sell the bonds …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (or caps). A special category of DME – oxygen equipment – is only available for rental and generally has no limit on …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of … records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … prospective first quarter calendar includes anticipated bond sales by the following issuers: the Dormitory Authority …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Project Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers … responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for Fourth Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York … time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… Chapter, Section, Law, Page and Line.) Agencies should run the report for their own GLBU by navigating to: SFS > Main Menu > … requiring OSC action that has remained on the report for more than 5 business days, they should contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. … payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsChenango County – Departmental Cash Receipts (2015M-21)
… of approximately 50,000. The County is governed by a 23-member Board of Supervisors. The general fund budget for …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Town of Roseboom - Long-Term Planning (2018M-115)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties … more information on Separation of Duties, please refer to GFO Chapter XI-A, Section 1.A – Separation of Duties . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. … Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesComptroller DiNapoli Statement on Rosh Hashanah
… to wish all of my friends in the Jewish community a happy, peaceful, prosperous and healthy New Year. L'Shana …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanah