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Putnam Central School District – Fund Balance Management (2020M-27)
… for fiscal years 2016-17 through 2018-19. The Board has not adopted an adequate multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the … a five-member Board of Directors, provides fire protection to a portion of a fire protection district located in the … not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued inherently …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of … Lumberland Fire Department Inc Controls Over Financial Activities 2014M110 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Police Bulletin No. SP-41
To provide procedures for processing payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeService Retirement Benefits – Special 20- and 25-Year Plans
… Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings … an additional 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. … Section 383-f? Members with 25 or more years of creditable service can retire with 55% of their FAE, plus an additional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 90-32
… proposed expenditure of moneys in excess of $100,000 to build a salt storage shed in settlement of a proceeding … by the order. Accordingly, if the town is obligated to build the shed as a result of an enforceable determination of … proposed expenditure of moneys in excess of $100000 to build a salt storage shed in settlement of a proceeding …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 88-66
… afterwords, pictorial illustrations, maps, charts, tables, editorial notes, musical arrangements, answer material for … e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used for private purposes (NY Const, art VIII, §1), it is doubtful that a program …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: June Tax Receipts Down 17.3% From Last Year
… reopening continue, state tax revenues remain far short of pre-pandemic levels,” DiNapoli said. “Currently, state spending is well below projections, as the Division of the Budget withholds some payments in response to fiscal … are to respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearState Agencies Bulletin No. 2130
… NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, April 18, 2023. Affected Employees: Executive … NYS budget or an extender bill is not passed by 12 pm on Tuesday April 18 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 24, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … impact to paychecks if the NYS budget or an extender bill is not passed by 12 pm on Monday April 24 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2134
… NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. Affected Employees: Executive Branch* … NYS budget or an extender bill is not passed by 12 pm on Tuesday May 2 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… Purpose To determine the extent of implementation of the four … enrolled in both Medicaid and Medicare (commonly referred to as "dual-eligible"), Medicare is the primary payer and … in potential Medicaid overpayments for claims pertaining to 2,564 dual-eligible individuals. We recommended that the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualReporting of Billboard Income (Follow-Up)
… billboard income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in the fifth year. The City Administrative Code … which resulted in an additional $3.4 million charged on tax bills for the failure to file a RPIE. However, penalties …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two … facilities focused on providing same-day surgical care. To help control costs, certain in-network ASCs have contract … provisions that require all anesthesia services provided to Empire Plan members at their facilities to be performed by …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryWest Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeNiagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether … approximately 216,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22