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Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land and 45 … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andState Agencies Bulletin No. 1195
… submitting the Cash-Out Election Form for the 2012 Over 40 Comp Time II Program until November 30, 2012. Please refer … 18C, paychecks dated 12/05/12 Eligibility Criteria Over 40 Comp Time can be accumulated to a maximum of 240 hours. An … the payroll register. The Earnings Code description Over 40 Cash out or Over 40 Hourly Cash Out will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outLow-Income Housing Trust Fund Program
… disbursed in an efficient manner to help meet the State's critical low-income housing needs. The audit covers the … $25 million and $39 million to be used in conjunction with other State, Federal, or private financing for … support from the Division of Housing and Community Renewal (Division) to administer these activities. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is … to ensure they meet contract terms and requirements. The audit covered the period June 29, 2017 through July 17, 2020. About the … To determine if the Office of Parks Recreation and Historic Preservation is …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsCost Reporting of Programs Operated by Gateway-Longview, Inc.
… 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … ended June 30, 2011, Gateway received about $68.6 million in revenue from government sources. Key Findings For our … audit period, we disallowed a total of nearly $2.4 million in ineligible costs, including costs lacking required …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incState Agencies Bulletin No. 2169
… update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty. Affected … Nonresident alien employees taking advantage of a tax treaty. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty Affected … Form 8233. Background: Per IRS publication 519, if a tax treaty between the United States and a Nonresident Alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySUNY Bulletin No. SU-382
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty Affected … employees appearing ineligible for participation in a tax treaty Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… ongoing efforts to increase corporate accountability for progress on diversity, equity and inclusion (DEI) issues. … and discrimination and hold these employers accountable for their efforts.” Companies — and their shareholders — … on improving DEI in their workplaces. The proposals ask for a public accounting of the companies’ employee …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesOpinion 93-17
… pre-pay certain employer retirement contributions) LOCAL FINANCE LAW, §§11.00(a)(85), 37.00(a)(3); RETIREMENT AND … a mandatory referendum when the bonds would be issued to finance the pre-payment of those contributions to the State … installments. A participating employer may issue bonds to finance the pre-payment of such contributions after the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time … of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the … must determine by resolution whether it is in the public interest to establish the proposed zone(s), whether all the …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Street Construction-Related Permits (Follow-Up)
… Program The New York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and … quality of life of our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and … tunnels, including 24 movable bridges and four tunnels. DOT issues 150 different types of sidewalk and roadway …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followNursing Home Surveillance
… Purpose To determine whether the Department of Health (Department) consistently follows federal and State … To determine whether the Department of Health Department consistently follows federal and State …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer for medical services provided … be achieved by modifying the reimbursement methodology for Medicare Part C costsharing claims in accordance with federal …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsOpinion 2007-5
… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October … To determine if the Department of Health improperly paid Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… to ensure the success of these programs continues.” EFC is a public benefit corporation that provides financing … The federal Infrastructure Investment and Jobs Act of 2021 is estimated to make $2.5 billion available for these … totaling $26.1 billion. DiNapoli said more transparency is necessary on the state’s water infrastructure programs. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterXV.14 Federal Admin Recoveries – XV. End of Year
… Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new … status changed to “Inactive” by OSC on the last business day of the state fiscal year. For additional information … Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher expenditures made … APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers