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Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not … $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were deposited in a timely … bank reconciliations and accountability analyses (compare cash on hand with known liabilities) to help identify and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wynn Resorts Shareholder Proposal on Political Spending
Comptroller DiNapoli calls on Wynn Resorts to disclose all political spending.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholder-proposal.pdfCentral Office – Controls Over Bank Accounts
… adequately ensured that all bank accounts were authorized and only used for appropriate purposes and transactions. The … and 273,000 continuing and professional education students are enrolled at campuses located in all five New York City boroughs. CUNY …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 944
… eligible to participate in a retirement system of New York State. As a general rule, all employees are eligible to participate in a retirement system of New York State. However, there are certain circumstances when … who earned wages in 2009 and also received a public pension from a position from which the individual retired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementControls Over the Collection of the Public Safety Communications Surcharge
… at the point of sale. This surcharge becomes effective in December 2017. Examples of devices subject to the … to the counties, not the State, and are not included in the scope of this audit. The Department responded it is in the process of developing new internal procedures and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… and Benefits Ineligible Employees 01/27/2023 CT New York City Judicial Staff 01/27/2023 SA Citywide Association … 88, 86, CT, SA, SD, F8, SR, SY, S9, DR, G9, SG, SK, and SN Payroll Status = Active, Leave With Pay or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedReview of Travel Card Expenses
… official State business. We identified questionable travel card expenses the Director incurred on March 11, 2013. Based …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesState Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, … in the Statewide Financial System. Affected Employees All employee records will be affected Background The State … pay checks dated April 8, 2015 Eligibility Criteria All employees paid through PayServ. OSC Actions OSC Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 97-3
… including a village other than a village for which a county enforces delinquent taxes pursuant to section 1442 of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Cost Manual (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and … organization authorized by SED to provide, among other programs, a preschool Special Education Itinerant … $621,191 in personal service costs and $33,864 in other than personal service (OTPS) costs, as follows: $466,575 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… the customer contract line associated to the NYS01 project is open for billing as well as adjust the billing limits on …
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
… notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain … City, Buffalo, Yonkers, Erie County and Nassau County must secure the Comptroller’s approval of the terms and conditions … (“Guidelines”) and Debt Issuance Approval Request Form (“Request Form”). The Guidelines summarize the process …
https://www.osc.ny.gov/debt/approvalsTown of Attica – Town Clerk (2015M-210)
… audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for … Clerk did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210State Agencies Bulletin No. 693
… February 21, 2007 (Administration). Note: Payroll checks are not affected by this change. Agency Action The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed … of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Agencies Bulletin No. 2111
… Fiscal Year Ending 2022-23 and the Fiscal Year Beginning 2023-24, the PayServ position pool chart of accounts must be updated to reflect the 2023-24 budget references where $0 appropriations have been … Agency Actions Agencies should review the attached list of Department Budget Table USA rows for position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… To correctly calculate the charges for the split payroll for Fiscal Year Ending 2023-24 and the Fiscal Year … charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the Guide to … (except Agency Code 28990) and CUNY. OSC Actions: OSC Payroll will begin Fiscal Year End activities on March 21, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position