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Division of Housing and Community Renewal Bulletin No. DH-121
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… copayments. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs to determine the payment … fee, or a rate between those two amounts approved by CMS. In New York, Medicaid pays 85% of dual-eligibles’ …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, … 2021. This was substantially greater than the borough of Queens (43.8%) and citywide (28.5%) business growth. Almost … declined, although by a slower percentage than in Queens or citywide. Job losses were reversed by 2021, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, … town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and could be … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… 31, 2014. “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) is evaluating 28 publicly traded integrated oil … holds and invests the assets of the New York State and Local Retirement System on behalf of more than 1 million …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesDivision of Housing and Community Renewal Bulletin No. DH-120
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to … The Supervisor did not maintain accurate accounting records and reports, and the Board could improve its … The Supervisor did not: Ensure accurate accounting records were maintained. Provide bank statements or canceled …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Sodus – Financial Management and Professional Services (2013M-99)
… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the … amounts actually available. As a result, the general fund balance declined by $82,000 from 2008 to 2012. Consequently, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… as employee income. The employee’s personal income tax liability for these travel expenses can be negligible, … in certain instances, the employee’s personal income tax liability can be substantial. This generally occurs when … employee will, as outlined below, likely incur substantial tax liabilities with respect to reimbursement of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTown of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … of the annual budgets adopted by the Board. The Board has not adopted formal policies, and the Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Effective May 2012, the Town installed a computerized system to maintain similar records. However, the Highway … reports generated daily from the new computerized fuel system and did not compare a perpetual inventory record to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… State Comptroller Thomas P. DiNapoli and Cortland County … said. “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Recent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxCollection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services (Department) has collected, accounted … all Fee revenue due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured that such revenue …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1