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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrunswick Central School District – Financial Condition (2014M-002)
… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by … Local sales tax collections in New York state increased by 38 in August compared to the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. We …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followMontauk Union Free School District – Financial Condition (2016M-168)
… officials have not developed formal, specific reserve plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time … and adopt comprehensive multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235State Agencies Bulletin No. 1351
… Purpose To request verification of the agency address that will be displayed on employee Form … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-taxFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … the end of the fiscal year rather than throughout the year when needed. The Board does not receive audited financial …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another … the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are … about communicating questions to OSC. References : OSC Travel Manual GFO Section XIII.2 – Employee Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37SUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships … According to Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not … fees, books, supplies, and equipment required for courses of instruction at the educational organization. IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 2002-9
… who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in … of a town recycling center, by coordinating volunteers from not-for-profit organizations who provide services in … such services under the contract. July 18, 2002 Albert P. Roberts, Esq., Town Attorney Town of Wappinger 1 General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… under General Municipal Law § 207-m was triggered only when the “base salary” of the next subordinate officer …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 93-14
… the cost of operation and maintenance, they are assessed for the capital costs of the district. You ask whether the … p 334; but see Landmark Colony v Town of Oyster Bay , 145 AD2d 542, 536 NYS2d 96; Applebaum v Town of Oyster Bay , … 44 NY2d 845, 406 NYS 2d 760). In Bethpage Federal Credit Union v Greco , 1988, 137 AD2d 816, 525 NYS2d 279, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 92-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … time to time, may withdraw, at their option, the whole or any portion of the amount retained from payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1