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Otego-Unadilla Central School District – Financial Condition (2015M-245)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Town of Jasper – Financial Management (2015M-150)
… Key Findings Town officials failed to budget accurately, and the Town’s major operating funds are experiencing fiscal … multiyear financial plan. Key Recommendations Develop and adopt structurally balanced, realistic budgets and better monitor financial activity throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsOpinion 88-27
… amount of regular salary or wages shall be discontinued with respect to a permanently disabled fireman who is granted … Mashnouk , supra ; Matter of Birmingham v Mirrington , 284 App Div 721, 134 NYS2d 456) and that a municipality was … to permit the retirement of an eligible disabled fireman with the municipality being liable only for any difference …
https://www.osc.ny.gov/legal-opinions/opinion-88-27XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… Offset . When a Due to State condition exists, the SFS creates an accounts receivable entry associated with the … to the State. The agency must forward the check to the Department of Taxation and Finance – Treasury and submit an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeYouth Facility Chargeback Rates to Localities (Follow-Up)
… the seven recommendations included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). … Interest Office of Children and Family Services: Youth Facility Chargeback Rates to Localities (2009-S-20 ) … the seven recommendations included in our original report Youth Facility Chargeback Rates to Localities …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followCollection of Medicaid Accounts Receivable (Follow-Up)
… its procedures and practices address the recovery of all accounts receivables identified through audits or … the problems we identified in the initial report. All four prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was … audit covered the period January 1, 2014 through June 30, 2018. We reviewed the rebate revenue generated from …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) … managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should … of Health DOH made improper feeforservice FFS payments for certain services covered by managed longterm care plans …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans2018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to … payments and review bank statements to ensure that all automatic payments are for appropriate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Utica City School District – Financial Condition (2013M-341)
… District officials have adopted realistic budgets and its spending did not exceed the budget. However, they … operational plan to provide a framework for future budgets and facilitate management of financial operations. Key … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Monticello Central School District [pdf] , and Schoharie Central School District [pdf] . Purpose of … The purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts … had nine EPCs that were initiated between February 2002 and August 2012 with total capital project costs of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… last month was less steep than in January (5.9 percent) and December (8.4 percent), and the double-digit declines during the earlier months of … to slow as more vaccinations are being administered and businesses are slowly reopening.” All regions in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Comptroller DiNapoli Releases State Audits
… either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesOpinion 99-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of … of the fire department or, "if such fire department does not have a treasurer or other fiscal officer then to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 90-20
… Law, §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire department, the initial recipient of the foreign … Opns St Comp No. 89-53, p 120). Each fire department or company receiving foreign fire insurance tax moneys generally … conclusion. June 8, 1990 Francis L. Real, Mayor Village of Green Island …
https://www.osc.ny.gov/legal-opinions/opinion-90-20