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East Greenbush Central School District – Claims Processing (2015M-302)
… of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, … that ensure that claims are adequately documented and supported, for legitimate District purposes and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Data Sources – 2023 Financial Condition Report
… Research Center NYS Department of Corrections and Community Supervision NYS Department of Health NYS Department of Taxation and Finance NYS Department of Transportation NYS Division of … Public Authorities Reporting Information System Standard and Poor’s Rating Services State University of New York U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesValley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… demand for services using stronger than expected revenues and remaining federal pandemic aid. “Significant risks are on … however. Unbudgeted costs for housing asylum seekers and other humanitarian efforts will quickly exceed the city’s resources. Federal aid and policy guidance are needed to assist the growing burden …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesDiNapoli Releases Rockland County Budget Review
… Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget are … against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a … a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will cancel the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkCortland County Industrial Development Agency – Project Management (2015M-303)
… 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member … officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which … is governed by a Town Board, operates one water district and two sewer districts. Budgeted appropriations for 2014 … $10.4 million. Key Findings The Town’s general, sewer and water funds each had a deficit at some point during the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Island Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight of the operations and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 96 - 14
… -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store … supplies from a hardware store owned by the trustee and the sum of the purchases plus the consideration under … relate to conflicts of interest of municipal officers and employees, including the officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the … category, type, qualifications, etc. Currently, there are two designations: “Classifications” – Designates which type … vendor will have with the State. Each vendor can have only one classification. Agencies can view the vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations … rider aggravation," DiNapoli said. "The rising number of potentially hazardous worn or damaged platform edges is particularly troubling. On the plus side, the MTA has been …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 99-15
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely … property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 91-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in … to villages incorporated to be coterminous with a town, and towns created to be coterminous with a village, are set … No. 76-385, unreported). Thus, for example, both the town and the village continue to prepare separate budgets (Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-5State Agencies Bulletin No. 1989
… This bulletin is superseded by Payroll Bulletin No. 1989.2 . Purpose The purpose of this … Rehab Cnslr 1 007603 8341260 Rehab Cnslr 2 007604 8341270 Senior Licensed Practical Nurse 1 005595 5500201 Senior … 000833 1001500 Trades Generalist 023166 7120000 Trades Specialist (Carpenter) 023168 7120100 Trades Specialist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainUnified Court System Bulletin No. UCS-210
… criteria Background The 2011-2016 Agreement between the New York State Unified Court System (UCS) and the … Absence (except if the Action/Reason Code is LOA/RPD) New Earnings Code OSC has created a new Additional Pay Earnings Code to process the Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sdMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… during the disenrollment period (i.e., the Plan did not pay for medical services for the recipient during the … disenrolled and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-care