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Opinion 94-19
… such issue of bonds at maturity unless the municipality, school district or district corporation issuing such bonds … the amount of money actually received by municipalities, school districts and fire districts for obligations sold at a …
https://www.osc.ny.gov/legal-opinions/opinion-94-19City of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Newburgh -- Budget Review (B18-6-12)
… Adjust the retirement appropriation to reflect actual pension costs. Add $841,622 to the proposed general …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12SUNY Bulletin No. SU-135
… Purpose To provide instructions to agencies for processing the Salary Increases. Background Pursuant to … for the $500 salary increase, employees must be: Granted a permanent or continuing appointment by the Chancellor … effective on or before April 1, 2007, or Granted a second five-year term appointment under Article XI, Title A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local sales … moderated in the second quarter of 2023 after a strong first quarter growth of 11.3%. In April-June, city … on average. Report Second Quarter Sales Tax Related Report First Quarter Sales Tax Data Regional Table … Local …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… a course satisfactorily, the student can earn credit for the course by participating in one of the make-up credit … very easy to meet. More explicit Department expectations for demonstrating alignment with Learning Standards would …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolSchool Tax Relief (STAR) Program (2012-MS-6)
… number of exemptions to individuals or entities not eligible to receive them. Our tests of one class of … STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property … New York State does not aggressively partner with other states to identify individuals who improperly claim a STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Happiness House, a not-for-profit organization located in the Finger Lakes region of central New York, is authorized … services to about 150 children with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is … 2013, Happiness House reported approximately $3.4 million in reimbursable costs for its preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. … established for processing expenditures to unique vendors. The VMU will work with the New York State Business Unit to … Vendor File over a set period. QUESTIONS For questions about this process, contact VMU (518) 486-4602 or email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation … to the Department of Health (Department) to review and recover the overpayments we identified; remind hospitals … time the patient received mechanical ventilation services; and establish payment controls. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Newburgh – Budget Review (B6-13-21)
… $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot funding source, the City will face a shortfall of at least this …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. … Ossining Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. … by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Ashford – Water District (2015M-343)
… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mUnified Court System Bulletin No. UCS-95
… Purpose To notify the Unified Court System of the change in eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees Employees in Bargaining Unit SK represented by Local 1070 of District … Code 300 with the applicable effective date and flat amount. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certain