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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic downturns, which can …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 98-1
… Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in … of this opinion, we will assume that the authority is authorized to provide such a contracted service as part of its corporate powers and that the proposal is permissible under the above-cited social services statute …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2017 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… funds. However, the annual report prepared by the Business Administrator does not include a summary statement. As a … outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of the District. … the source of the money remaining in the debt service fund. Review reserves and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mLapsing Information for State Agencies
… State Agencies Home …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the … a five-member Board of Directors, provides fire protection to a portion of a fire protection district located in the … not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued inherently …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialState Comptroller DiNapoli Releases School Audits
… completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont … Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete and supported …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 90-60
… General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … not inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of this opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60State Police Bulletin No. SP-155
… employees represented by NYSPIA may now contribute to the NYS Troopers PBA Signal 30 Fund and employees represented by NYS Troopers PBA may now contribute to NYSPIA Emergency … by NYSPIA in Bargaining Unit 62, Employees represented by NYS Troopers PBA in Bargaining Units 07 & and 17, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newXV.6.A Split Payroll – XV. End of Year
… or days Chargeable to Appropriation Budget Reference 2025-26 Institutional April 2, 2026 90%/9 days 2025-26 10%/1 … days 2026-27 50%/5 days 2027-28 Institution Payroll Payday is the Thursday following the end date of the payroll period. Administration Payroll Payday is the Wednesday at the end of the payroll period. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local sales tax collections in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177XII.6.I Paying a Non-State Employee – XII. Expenditures
… to an individual who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of … employee-entitled fringe benefits (e.g., union, health insurance, deferred compensation). In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program … for quality employment training and placement services” to be administered by the State of New York. The intent of the program is to encourage the improvement and modernization of employment, … To explain procedures for processing Veterans Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsLynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Beacon City School District -- Budget Review (B6-15-4)
… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … limit because it includes a tax levy of $36,262,918, which is within the limits established by law. Key Recommendation … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-year