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Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector … $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Employee Expense and SSP checks issued out of the State’s General Checking account. These notification letters are sent to the … letter from the payee. Vendor, Employee Expense or SSP General Checking Account Outreach For the reissuance of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsSchedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups (APR-DRG) … and make recoveries, as appropriate. Formally remind all hospitals to: Ensure clinical assessments for severe …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… menorah candles as a traditional expression of gratitude for a victory won more than 2,000 years ago. During this time …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageBorough of Manhattan Community College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. Key Recommendations Fully comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsSafety at Stations
… Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to the Staten Island Ferry. SIR …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… State Comptroller Thomas P. DiNapoli released an audit today identifying school districts that are not meeting … to plague our children, it’s more important than ever to get students moving and help them develop healthy lifestyle … beneficial if schools follow the requirements." DiNapoli’s audit focused on 10 districts in New York during the 2016-17 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesCollection and Use of Oil Spill Funds
… New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable … Conservation: Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) … To determine if …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Department updated its extraction procedures in 2020 to fix these issues going forward. $44.5 million in rebates …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actOpinion 89-55
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Real 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-portfolioXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… [email protected] . Guide to Financial Operations REV. 10/12/2022 … The purpose of this section is to provide …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsIX.12.H Key CMIA Documents – IX. Federal Grants
… (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Patterson – Justice Court Operations (2020M-63)
… collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key … deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner. The … reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76