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State Agencies Bulletin No. 914
To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-50
… contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE FINANCE LAW, §112: Before approving contracts … on their behalf pursuant to subdivision 27 of section 10 of the Highway Law. You ask, based upon the Comptroller's … provision of the Highway Law. Subdivision 27 of section 10 of the Highway Law provides that the Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Columbia-Greene Community College – Information Technology (2017M-213)
… Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 … College has 2,498 user accounts that have not been used in the last six months, with the oldest account’s last logon …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … Town Law section 118(2), Village Law section 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Claims Submitted by Davis Ethical Pharmacy (Report 2012-S-10). Background Our initial audit report, which was issued on … York State Department of Financial Services. On December 10, 2015, William Davis, former owner Davis Ethical Pharmacy, … Claims Submitted by Davis Ethical Pharmacy (2012-S-10) … Determine extent of implementation of 3 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… committed fraud against the taxpayers of New York State. I commend the hard work of our State partners in continuing … 2018, Cesar reported that said check was lost, and hence a stop payment was issued. As a result, the New York State and … Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up) (2018-F-10)
To determine the extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f10.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfState Agencies Bulletin No. 1037
… 1341 as explained in IRS Publication 525, the repayment of wages in the current year that were originally overpaid in … the end of the calendar year to allow agencies and OSC to change all existing overpayment records to the new earnings … current calendar year. Each new year hereafter, OSC will change the attributes of the earnings code representing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsState Police Bulletin No. SP-60
… End Date: 01/01/2001 Earn Code: EMR Amount: amount due Payroll Register and Employee's Check/Advice The earn code EMR will be displayed on the payroll register. The earn code description, Emergency Response will appear on the employee's check stub or direct deposit advice. Questions Questions about this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-60-2000-2001-emergency-response-payment-employees-represented-policeBethlehem Central School District – In-School Internet Connectivity S9-22-1
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Yonkers City School District – Fixed Assets (2015M-229)
Yonkers City School District Fixed Assets 2015M229
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the … has not implemented sufficient corrective action. Of the 10 audit recommendations, six were not implemented, three …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f