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Village of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Chili Public Library – Board Oversight (2015M-130)
… library located in the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The … account prior to their payment. Key Recommendation Audit and approve all claims prior to payment and document the approval in Board minutes. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Town of Fishkill – Audit Follow-Up (2013M-188-F)
… The Town of Fishkill is located in Dutchess County and has a population of approximately 22,100. The Town is … by the Town Board, which comprises the Town Supervisor and four Board members. Budgeted appropriations for 2012 were … implemented, one recommendation was partially implemented and two recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Background The District is located in Town of Livonia and the Village of Livonia in Livingston County. An appointed … Fire Commissioners is responsible for general management and control of financial operations. Results of Review It … two recommendations were partially implemented, and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fTown of Holland - Real Property Tax Exemptions (2018M-232)
… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor … local laws. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … perform budget transfers after appropriate Board approval and provide the Board with budget status reports. Officials agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the … was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Provide … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyOpinion 2005-4
… procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 … into an employee benefit accrued liability reserve fund, and if so, what permissive referendum procedures should be … among other entities, may establish such reserve funds and use the monies therein to pay into the Unemployment …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs … purpose of these programs is to facilitate the recruitment and retention of volunteer firefighters, through the payment …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Thomas P. DiNapoli. The state ended its fiscal year on March 31 with a General Fund balance of $9.4 billion, an increase of $1.7 billion over the prior … recent financial market volatility is a cautionary sign and questions still remain about how federal tax changes will …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Opinion 94-11
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire … of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still reflects our views. In the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-37
… discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to license) … for the filing of the required registration statement and he has done so (General Business Law, §53[h]; 2 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Part A). Medicaid is considered the payer of last resort, and, as such, MCOs are required to coordinate benefits with … (a Gainwell Technologies company [Gainwell]) to identify and recover payments made for services that should have been … TPHI. Key Findings We found that the Department and OMIG lacked adequate oversight of the third-party …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsOpinion 91-47
… objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, … such an objection as being part of the probate proceeding and, accordingly, fix the filing fee pursuant to SCPA, … may file objections showing his interest in the estate and stating one or more legal objections to granting the …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 88-43
… WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid their salaries under General Municipal Law, … is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for … most common reasons payments are rejected. See the chart of rejection codes below. BULKLOAD BUSINESS UNITS Bureau … can run the Agency Comments Report to access information on the rejection and what information is needed to reprocess …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsPayroll Improvement Project Bulletin No. PIP-018
… of this bulletin is to inform agencies of the purpose and functionality of the new V Earnings Codes (Additional Pay … one of the following Pension Plans with a status “Elect”, and a contribution rate within the limit for the current plan … Retirement System (NYSERS) New York State Police and Fire Retirement System (NYSPFRS) New York State Teachers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Agencies Bulletin No. 1189
… to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees Users of the New York … the Payrolls of 11/21/12 Administration (Pay Period 17) and 11/28/12 Institution (Pay Period 17). The conversion of … January 28, 2011.) The NYS EMPLID is currently contained on the NHRP501 Master File and printed on Employee Paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-based