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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … officials could not provide us with a Board-adopted code of ethics during our audit, only a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… this process has never been tested. District officials do not review audit logs. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… 1, 2008 through May 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … therapy services. The FQHCs billed an approximate rate of $200 per person for group therapy, as opposed to the … provider did not bill the appropriate FQHC payment rate of $35.16 for group therapy, but rather billed a rate of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… that interest. Use of written directives for both new and renewal contracts. GUIDING PRINCIPLES OF THE PROMPT … within the following time frames for both new and renewal contracts. RESPONSIBILITY REQUIREMENTS TIME FRAMES … unforeseeable reasons, such as natural disasters, homeland security issues, or other emergency situations. Unusual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingTaconic Hills Central School District – Financial Management (2019M-155)
… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to … of these agreements may not be known for some time. This plan is a strong starting point for the mayor and I urge … in nonrecurring resources. For a copy of the report, visit: http://www.osc.state.ny.us/osdc/rpt12-2014.pdf …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planOpinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular case. 1981 Opns St Comp No. 81-179, p 191, …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Hammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … policy when procuring assets. Auditors determined the district could have saved $3,800 if it had purchased … propane at state contract prices. Auditors also determined the board did not establish adequate controls to safeguard …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOptional Service Credit Purchase Payments – Enhanced Reporting
… list the member’s service credit purchase deduction amount and whether it should be taken pre-tax or after taxes. The … payments left. To access the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to … by the amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsOpinion 94-13
… -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND … in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): Subject to any applicable collective bargaining or … a municipality may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29SUNY Bulletin No. SU-137
… processing and to provide agencies with procedures for submitting actions in pay periods in which the automatic … (HS) 003862 Effective Date(s) of Payment 6/28/07 for eligible employees with Pay Basis Code of ANN or CYF , checks dated 7/25/07. 8/23/07 for eligible employees with Pay Basis Code of 21P or CYP , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-137-800-salary-increase-suny-professional-services-unitMultiyear Financial Plan Troy NY
Multiyear Financial Plan Troy NY
https://www.osc.ny.gov/files/local-government/publications/pdf/multiyear_troy.pdfEnroll Employee in 403b Plan
Enroll Employee in 403b Plan
https://www.osc.ny.gov/files/state-agencies/payroll/2021/pdf/Enroll-Employee-in-403b-Plan.pdfEligibility, the Benefit and Filing – Career Plan
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows … retirement benefit will be 1/50th (2 percent) of your FAS for each year of service. You will receive an additional …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 93-17
… recording the contributions as a current liability required an appropriation financed from available fund balance. Also, under generally accepted … of Finger Lakes , 57 AD2d 189, 392 NYS2d 111; 1968 Opns St Comp No. 68-77, unreported). As to the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… complete report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key … Determine whether the Town of Highlands Town Board Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23