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Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New … one million New Yorkers. "Without further action, the bill would force significant cuts to Medicare and would … Based on Congressional Budget Office estimates, the bill is also expected to result in higher health insurance …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… not address these issues. Article 6 of the County Law (§300 et seq. ) contains provisions relative to surcharges for …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Piseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to move monies without adjusting the classification of the original revenue deposit or appropriated expenditures of the funds involved. An appropriated transfer moves monies … use the designated account codes required for each type of transfer as well as other required fields stated below. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… Due date or Net Due date on the voucher. Two-day ACH is the preferred payment method because it is the most … one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … agency-approved voucher must be entered into SFS by 11:00 AM on the business day prior to the requested payment date. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… the first day the service begins is the Obligation Date. Grant Payments Specific grant program requirements need to be analyzed in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … Arts Center Corporation Greenway Conservancy for the Hudson River Valley, Inc. Health Research, Inc. Homeless Housing and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. … longer equals the Federal Grant after the implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project reference number, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with … and beneficiaries. NYSLRS has long been recognized as one of the best-managed and best-funded public retirement systems … The Police and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Greenville – Tax Collector (2020M-81)
… Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Key Recommendations Remit amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly … The President’s salary and benefits were in accordance with his employment contract. Key Findings Officials could not demonstrate that they complied with competitive bidding statutes when awarding two contracts …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before payment. Key Findings Village … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfClaims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdf