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Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… and accountability analyses (compare cash on hand with known liabilities) to help identify and correct errors. … procedures and oversight. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Intergovernmental and Community Affairs
… The Office of Intergovernmental & Community Affairs allows the New York State Comptroller’s office to be responsive to the needs …
https://www.osc.ny.gov/igcaCentral Office – Controls Over Bank Accounts
… of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were … and business services to its institutions. CUNY’s Cash Management and Banking Policy (Policy), effective July 1, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls Over the Collection of the Public Safety Communications Surcharge
… to which it is entitled. In particular, the Department does not have adequate controls to ensure that all eligible …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeUnified Court System Bulletin No. UCS-314
… 12/22/2022 86 Management/Confidential 01/27/2023 88 Unrepresented and Benefits Ineligible Employees 01/27/2023 … and the affected bargaining units (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) … 2023 Judicial Ratification Bonus. Bargaining Unit = 87, 88, 86, CT, SA, SD, F8, SR, SY, S9, DR, G9, SG, SK, and SN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedOpinion 2004-1
… MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an … is to be read as applying to all "emergency services," and not just to "emergency ambulance services." 3 Further, there … fee prohibition to apply only to ambulance services and not to other emergency services. In our opinion, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Review of Travel Card Expenses
… by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in … matter has been referred to the Albany County District Attorney’s Office for further investigation. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesState Agencies Bulletin No. 944
… Purpose To request that agencies identify all employees for whom the Retirement Plan checkbox in Box 13 on the 2009 … who are eligible to participate in a retirement system of New York State. As a general rule, all employees are eligible to participate in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementLocal Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdfState Agencies Bulletin No. 1343
… field strings to PayServ upon conversion. Agencies will tie position pools to these chart field strings. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3United HealthCare – Empire Plan Drug Rebate Revenue
… agreements to United. Consequently, United did not remit the $1,498,719 in rebate revenues to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project … over to the new projects and therefore when attempting to post an expenditure credit against the new project, an agency … collection has occurred. This issue will disrupt Federal billing and could potentially end up in monies not being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, …
https://www.osc.ny.gov/debt/approvalsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… identified $655,055 in reported costs that did not comply with the Manual’s requirements and recommend such costs be … in non-reimbursable OTPS costs; and $7,495 in employee bonuses that were not in compliance with the Manual’s guidelines. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfTown of Attica – Town Clerk (2015M-210)
… properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 … required by statute. There was a cash shortage of $1,401 in the Clerk’s office. Key Recommendations Properly collect, …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210SUNY Bulletin No. SU-343
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All … affected (except Agency Code 28990). Background: In order to correctly calculate the charges for the split payroll for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-end