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The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsReal Estate Portfolio
… for those holdings, and determined the need to either hold or dispose of properties, and whether it has disposed of … the needs assessment it conducts to determine whether to hold or dispose of its property holdings. In some cases, it …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… restitution orders from receiving the money to which they are entitled. The Department’s software does not produce … for verifying that recipients of restitution payments are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and reliable. … Albany County Probation …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … reserve plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s … accurately allocated personnel costs between district and state grant activities Auditors found total personnel costs …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and attempt to determine the source of the remaining funds. Perform a periodic review of all Court accounting …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
Town of Mansfield Financial Management and Claims Processing 2012M241
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 1799.1
… This bulletin supersedes Payroll Bulletins 1676 and 1799 Purpose The purpose of this bulletin is to inform … who have a writ of garnishment or New York State tax levy are affected. Background The Federal Consumer Credit Protection Act (Title III) (CPPA) places limits to creditor garnishments and New York State tax levies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… or in some instances, garnishments no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for calculating new and existing writs of garnishments … is the lesser of 25% of the employee’s disposable earnings for the week or the amount by which the employee’s disposable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateWyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316North Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… underestimated revenues and overestimated expenditures when developing budgets, which caused the District to have … allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In … limits. Amend the current reserve fund policy or develop a formal plan to define how reserves will be funded, how much …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Assessment and Collection of Selected Penalties
… efforts to collect all of the penalties owed. WCB does not take any enforcement actions against carriers who do …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not include …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) … OSC to complete its review, including, but not limited to: a certified bid tabulation; an evaluation and selection … The Office of the State Comptroller (OSC) in most cases does not require the submission of all unsuccessful bids or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates