Search
Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 … competition when making purchases on behalf of the System’s member public libraries. Library System officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… determine whether all claims were audited before payment for the period January 1, 2013 through April 30, 2014. … by an elected nine-member Board of Trustees. Expenditures for 2013 totaled approximately $1.45 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Newark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Granville Central School District – Medicaid Reimbursements (2021M-90)
… District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key … The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fHerkimer Central School District – Financial Condition (2016M-68)
… audit was to examine the District’s financial activities for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. The operating budget for the 2014-15 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68State Agencies Bulletin No. 2293
… purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 819
… Purpose To inform agencies of procedures for adding or changing employee addresses. Background … and must be entered at the time the employee is hired. For most employees, this is the only address in PayServ and … CHK (check) address type is optional and should be added for an employee who wants a different address (other than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservOpinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit … currently faces an opioid misuse epidemic, which began in the 1990s with the over-prescribing of opioid drugs for … prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate prescription(s) for an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programUnified Court System Bulletin No. UCS-171
… its own positions in the PayServ System. While most of the functionality within Position Management will remain the same, OSC has improved the functionality of the update incumbent process. Beginning on June 15, 2011, … automatically update the Job Data page for ALL incumbents of the position. New Feature on Position Management PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedOpinion 93-27
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX … RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to receive their … purposes. For purposes of this inquiry, we assume the town and all villages within the town have elected to receive …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 92-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for … realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits … The training would take place at a local health and fitness center. If the fire district may expend its …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Pension Payment Option Election – Divorce and Your Benefits
… will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member can choose to receive a reduced monthly amount … member with a customized pension payment option election form during the processing of their retirement application. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDue Diligence for Companies Holding Abandoned Funds
… New York State Abandoned Property Law (APL), but is good customer service. Requirements in addition to the mailing … property before transferring or escheating the property to NYS …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 98-5
… 358; Matter of Tuxedo Conservation and Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 90-41
… assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees … to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96