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Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… reserve that District officials could not associate with any outstanding debt, and more than $1.1 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsOpinion 91-40
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … employee for any and all periods of absence while engaged in the performance of ordered military duty, and while going … days or twenty-two working days, whichever is greater, in any one calendar year and not exceeding thirty days or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Company financial operations for the period January 1, 2011, through May 31, 2012. Background The Golden Glow … The Company currently has two existing fire stations and is building a new fire station that is near completion. … operating expenditures totaled approximately $20,100. The officers of the Company consist of a President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2599 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi. The audit … York State's Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the … Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistCity of Saratoga Springs – Financial Condition (2012M-201)
City of Saratoga Springs Financial Condition 2012M201
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations … has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key Findings Neither Justice … receipts, or properly reports pending and disposed cases to DMV. Our review of Justice Hise’s records disclosed a $721 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 2005-4
… permissive referendum requirement, it could have expressly done so. Thus, in the absence of statutory direction for … once a week for the four weeks prior to the meeting (see id .). The first publication must be at least twenty-five … is just one, having general circulation within BOCES ( id .). If there is no newspaper of general circulation, the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57CUNY Bulletin No. CU-734
… is to inform agencies of OSC’s automatic processing of the April 2022 PSC $1,500 General Salary Increase for employees … Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. … date of this increase to 04/01/2022. Effective Dates: The April 2022 PSC $1,500 General Salary Increase for Lecturer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, … and leveling), and the demolition of unwanted structures. In addition, costs of buildings and improvements other than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsSUNY Bulletin No. SU-372
… Reason Code CSL (Correct Salary) – if the employee’s Comp Rate Code is ANN, CAL or CYF Reason Code CRT (Change … earnings codes. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyOpinion 98-16
How long a school district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time … is faced with business of an immediate nature and meetings are essential at mealtime. Under those circumstances, the … of the fire department at all fires and other occasions where the department is on duty and also has supervision of …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Town of Sand Lake – Justice Court (2015M-121)
… Audit The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through … being performed by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The … performed on the fine and fees and the bail accounts are accurate and promptly investigate differences. Review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Victory – Justice Court (2013M-66)
… and analyses of Court liabilities for comparison with available cash. Use a formal review process when …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Olean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187