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Kortright Rural Fire District – Financial Activities (2022M-51)
… whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Argyle Central School District – Medicaid Reimbursements (2020M-171)
… would have realized revenues totaling $13,319, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through … The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249City of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Selkirk Fire District – Procurement of Professional Services (2021M-55)
… reliability, responsibility, skill, education and training, judgment, integrity and moral worth of the professional service providers as … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceRural Roundtable
… Deployment (July 2023) Empire State Development: New NY Broadband Program (July 2022) The Growing Role of Counties …
https://www.osc.ny.gov/reports/rural-roundtableState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The … proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to assess … into a time of potential economic uncertainty, a focus on the long-term sustainability of the state’s finances and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… provides a wide range of health care services to those who are economically disadvantaged and/or have special health … provided to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on claims … surgery, such as evaluation and management (E/M) services, are included in Medicaid’s payment for the procedure. E/M …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersState Police Bulletin No. SP-121
… the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be … OSC Actions After payroll processing for Pay Period 3L is completed, OSC will automatically insert rows in the Job … (Administration Current) for employees whose status is Active or on Paid Leave of Absence. For employees who were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateState Agencies Bulletin No. 1931
… Purpose The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees All agencies with appropriations due to lapse on 09/15/2021 or 09/30/2021 are affected. Background … Certain chart of accounts strings in SFS, attached to position pools in PayServ, will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsOpinion 88-1
… lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The U.S. Postal Service is an agency of the federal … for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village … nominal consideration pursuant to General Municipal Law, §72-h. Village Law, §1-102(1) authorizes villages to "take, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … You ask whether a fire district is required to advertise for sealed bids to engage the services of physicians to give …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district or extension must reimburse the general fund. You state that the county board of supervisors has authorized a …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … committee is empowered to acquire necessary real property in the name of the towns jointly, and as their joint agent, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… there were significant deficiencies in the processes used. We found that only 30 percent of the required income verification audits for our sample had been done. We also found that developments were not charging tenants the maximum allowable surcharges when tenants did not provide a certified tax return to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card … security policy that addressed all of the requirements in the PCI DSS, and the Authority could also improve certain … compliance with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-follow