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Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments
New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year.
https://www.osc.ny.gov/files/local-government/publications/pdf/ctl-implications-for-local-governments.pdfAccounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2020-21.xlsxEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31)
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31.pdfQuality Services for the Autism Community - Compliance With the Reimbursable Cost Manual (2018-S-8)
To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report (CFR) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s8.pdfMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-sinai-district-2019-83.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfAccounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfInterdisciplinary Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-31)
To determine whether the costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/local-government/audits/pdf/sga-2018-17s31.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4)
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4.pdfState, Public Authority, and Localities Debt for Fiscal Year Ending March 31, 2017
Debt service for general obligation bonds and notes of the State of New York
https://www.osc.ny.gov/files/debt/pdf/debt-spreadsheet.pdfMedicaid Program - Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (2017-S-85)
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s85.pdfStandard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A
To establish standard work days for positions held by elected or appointed officials, NYSLRS employers use form RS2417-A as a board resolution.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-a.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?
Cybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-1.pdfCybersecurity for Local Governments and Schools Virtual Series: Week 4 – Tying up Loose Ends
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-4.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 3 –Protecting Against Unseen Dangers
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-3.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71)
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up) (2019-F-33)
To determine the extent of implementation of the seven recommendations made in our initial audit report, Managed Care Premium Payments for Recipients With...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f33.pdf