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Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22South Lewis Central School District – Conflicts of Interest (2021M-3)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had … Determine whether any South Lewis Central School District District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … It serves approximately 6,000 students, and tuition for full-time study is about $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeRiverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… Comptroller Thomas P. DiNapoli said today. “When consumers shop for groceries or buy gas or even mulch, they expect the … or prices don’t match those displayed, it can add up and consumers may end up paying more for everyday items,” DiNapoli said. “Our audit …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… to [email protected] . Business Units that are unable to email an encrypted file should contact the OSC’s Federal … Reporting Unit for alternate instructions, either by email or phone at (518) 486-4602. A Business Unit may … for each unfiled or incorrectly filed information return, up to a maximum penalty of $1.5 million. A Business Unit may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsState Agencies Bulletin No. 1682
… of the taxes withheld. Employers are required to remit payment, in full, of both the employee and employer share of … Social Security and/or Medicare tax deficiency on their Form W-2 (Wage and Tax Statement). As a result, employees … income taxes, if any. Please refer to Attachment A for template to be used for employee notification. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… in timely contracting. “Nonprofits provide critical human services on behalf of government, and the continued … Jackson, Associate Director & General Counsel of the Human Services Council. “We applaud efforts by the Governor’s … Executive Officer of the New York Council of Nonprofits, Inc. “It is clear that the State’s efforts are beginning to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean … the New York State Police, he will face the consequences for his actions.” Gaylor Jr., 41, of Olean, was charged with … account, which he then used to withdraw cash and pay for personal expenses. Gaylor Jr. is due back in court on …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentEast Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… [read complete report – pdf] Audit Objective Determine whether the Madison … of weighing and measuring devices or maintain complete inspection or inventory records as required by New York State … with weighing and measuring devices that require inspection. In addition, the Director did not develop and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Opinion 89-45
… amount plus hourly rate for attorney employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning … amount plus hourly rate for attorney employed as counsel to zoning board of appeals) PUBLIC OFFICERS AND EMPLOYEES -- … amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN LAW, §§27(1), 267(1); …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in funding for State Operations are also planned. School children and college students, people living in …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices. The Department’s master list of business did not include all businesses with timing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Anthem Blue Cross – Coordination of Benefits With Medicare
… To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million of the … provides monthly update files to Anthem. Coordination of benefits is a process health insurance companies use for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6