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State Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … applied for all state aid for new bus acquisitions. In addition, officials did not perform an annual … also did not preapprove non-emergency overtime as required by district procedures. In addition, district officials did …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsVI.4 Reappropriations Overview – VI. Budgets
… generally begin April 1 and end two years later on March 31 with no carryover period. Based upon State … 15, September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be … in the following enacted budget and the lapse date on the appropriation changed to the corresponding date in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Objective To determine whether Medicaid cost savings can be achieved by … claims in accordance with federal requirements. The audit covered the period from July 1, 2016 through December … services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Oral Learning Center (AOLC) on its Consolidated Fiscal Report (CFR) were reasonable, necessary, directly related to … the ages of three and five years. For purposes of this report, these programs are collectively referred to as the … the financial information that AOLC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems because it lacked critical operational controls … over finances, electronic banking, purchasing goods and services and segregating financial duties, according to an audit …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… with applicable requirements. The audit period was January 1, 2016 through August 31, 2017. The Mitchell-Lama Housing … and managed by RY Management. It was built in 1971 and has 1,525 apartments. Between January 1, 2016 and August 31, 2017, Linden Plaza made total vendor …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followSelected Wage Investigation Procedures
… and child labor, help improve working conditions for adults, minors, and individuals with disabilities. … amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. The Department reported collecting $31 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresDiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing in … about fees and expiration dates. Even as some sellers of gift cards have eliminated inactivity fees, consumers should … fees apply. DiNapoli reminds New Yorkers to spend the gift cards in a timely fashion. If not, the money could …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie … corporation created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsOswego County – Court and Trust Funds (2022-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… from an elderly victim. “Forcing an elderly man to live in squalor in order to take advantage of him and steal his … to be turned off. Instead, the defendants used the money for their personal entertainment. The victim was …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerCity of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide … $952,196; $4.3 million past due to the New York State and Local Retirement System (NYSLRS), $1.75 million for two …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Office of Operations: 2024 Virtual Fall Conference
… Entries. Includes a Q&A panel. Presenters: Eric Swanson, Adam Merendino and Ryan Romanski (Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceFrequently Asked Questions – World Trade Center Presumption
… in various locations throughout the city. Am I eligible to take advantage of this presumption? Will this law grant me an … Trade Center site. If I develop a qualifying condition, does this law provide any additional retirement benefit? I … for World Trade Center accidental disability benefits? As long as you meet all eligibility requirements, including …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOpinion 2001-2
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service … systems, the letter of inquiry calls attention to the definition of the term "[y]ear of firefighting service" in … §215[11]). It is our opinion that the reference in this definition to "minimum requirements of participation" relates …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … Name and purpose of the account; Statutory reference where applicable; Justification for establishing the new … of the account; Name and location of a commercial bank where the agency wishes to open the account; The services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsState Agencies Bulletin No. 780
… (not included in Box 3 and 5) Box 13 Checkbox [ ] Retirement Plan [ ] Third Party Sick Pay Box 14 Other Amounts … excluded amount. This is the amount awarded by the NYS Workers’ Compensation Board which is excluded from the … of military pay exempt from NYS income tax as provided by NY Tax Law. Note : This is applicable to members of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/780-2007-w-2-year-end-processingDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… information. **Earnings on non-qualified withdrawals may be subject to federal and state and local income tax and …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… billion New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate change and … panel's recommendations on how best to decarbonize the pension fund in a way that will secure retirement for …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement Fund’s (Fund) … data is at the core of the new index. “Companies take note when investors take action, and when money moves, the world …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future