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Operational Advisory No. 24
… Fiscal Year End 202425 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesLyon Mountain Fire District – Cash Disbursements (2017M-2)
… 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate … eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Malone Central School District – Payroll (2017M-278)
… of our audit was to determine whether employee salaries and wages were accurately paid during the period July 1, 2016 … Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is … an effective payroll process that segregates duties and provides appropriate oversight. We commend District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Town of Brunswick – Justice Court (2017M-285)
… 1, 2016 through July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is … Town of Brunswick Justice Court 2017M285 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Opinion 94-20
… AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … Employees in the Tug Hill Commission have elected to participate. Complete details on Paid Family Leave are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionSecurity Longevity/Anniversary Date Calculator
… Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. … Instructions : Enter the First Date of Leave, Return Date, and Existing Security Longevity/Anniversary Date, and click Calculate . …
https://www.osc.ny.gov/state-agencies/payroll/security-longevity-calculatorCity of Yonkers – Budget Review (B6-16-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2016-17 and the related justification documents are in compliance … budget totals $1.12 billion. The budget includes operating and debt service funding of $570.3 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). … To determine the extent of implementation of the five recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followSafety of Infrastructure (Follow-Up)
… and repairing any hazardous conditions. However, site visits confirmed that many infrastructure issues existed …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAccounts Payable Advisory No. 28
… Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section … Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the … payer. As a secondary payer, Medicaid pays the balance not covered by Medicare which would otherwise be the financial … made in our audit report Overpayments for Services Also Covered by Medicare Part B Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followOpinion 89-46
… board (see 12 Opns St Comp, 1956, p 66). November 8, 1989 John LaPointe, Town Supervisor Town of Putnam …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… in the first quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well as high … inflation, continues to bolster statewide numbers. For the rest of the state, collections growth has generally returned to the rates seen before the pandemic.” DiNapoli’s report found: On a monthly basis, statewide sales tax …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterXV.7 Budget Allocations – XV. End of Year
… possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all … the root cause of the workflow problems and resolve. Why is it important to resolve budget exceptions and move transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0