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State Comptroller DiNapoli Launches Academy for Local Government Officials
… an enhanced training program to help local administrators and employees become more effective in the day-to-day operations of their government. The … operated by the Comptroller’s Division of Local Government and School Accountability, increases the number of classroom …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… pocketed cash fees she collected from the public, instead of depositing them in the bank. DiNapoli’s office discovered … Patrick Swanson in the criminal investigation. Kelley, 48, of Portland, resigned after 26 years of county employment and admitted to stealing the cash …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli Halts $24 Million in Suspicious Tax Refunds
… refundable credits based on incorrect information such as fake or inflated number of dependents or understated income. … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a financial advisor and have higher fees and expenses. New York is one of …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryComptroller DiNapoli Releases Municipal Audits
… The town’s internal controls over the claims audit process are designed to ensure claims are adequately supported and appropriate prior to payment. … revenue and expenditure projections in the proposed budget are reasonable.However, revenue estimates for sales tax, city …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2The Ex-spouse’s Payments – Divorce and Your Benefits
… all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s … before the member’s retirement date to avoid delays in payments to the ex-spouse. If the member is already receiving … at the time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Agencies Bulletin No. 2135
… Pay Cycle/PP Type Effective Date Check Date Administration 1 Lag 03/30/2023 04/26/2023 Institution 1 Lag 04/06/2023 05/04/2023 Eligibility Criteria Employees … $0.75/hour $0.90/hour Hazard Duty CSEA Overtime (HZ4) $1.13/hour $1.35/hour OSC Actions OSC has increased the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceState Agencies Bulletin No. 2237
… who received pay, in addition to unfilled positions, are included on the master file. The birthdate and pension … through 6461 on the file layout. The additional fields are: Field Name Type Length Field Begin Field End Birthdate … to send test files to, as well as which specific files are required. Please see the attached PDF for the updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… use of bank accounts. As of July 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing … were partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report … Department of Probation: Oversight of Persons Convicted of Driving While Intoxicated (2014-N-4) … our initial audit report Oversight of Persons Convicted of Driving While Into …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… the Institute was not receiving the ownership and royalty rights for certain patented technologies developed on its …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followCollection of Medicaid Accounts Receivable (Follow-Up)
… Our initial audit report, which was issued on September 9, 2010, examined whether the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followSelected Aspects of Discretionary Spending
… mission statement is to provide “transit services that are safe, efficient and at a reasonable cost.” To accomplish … specifying which types of discretionary spending are appropriate and the dollar thresholds for each. In … what type of supporting documentation and formal approvals are necessary for such costs. Key Findings The Authority did …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Hourly Based Information Technology Services
… objectives were to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill … to procure short-term hourly information technology services. Each HBITS contract includes a pricing schedule …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… projects in New York State. Its two major programs are the Clean Water State Revolving Fund and the Drinking … and procedures identifying discretionary costs that are appropriate and dollar thresholds for each. In addition, … $22,926. Included in the expenditures we questioned are payments for travel to conferences that were not properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… years and non-taxable properties every five years. There are four tax classes for property in New York City: Class 1 … and one was not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Medicaid program. Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care … home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays MLTC plans … FFS basis for services covered by MLTC plans. Individuals are enrolled in MLTC through either Local Departments of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … who together manage federal and State budgets, oversee human resources, operate training, and arrange logistics. A Master … To determine whether the Division of Military and Naval Affairs DMNA has adequate controls over …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOtsego County – Court and Trust Funds (2025-C&T-4)
… disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4