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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Pleasant Valley – Financial Management (2024M-158)

Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and properly managed reserve funds

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Unified Court System Bulletin No. UCS-224

… and Unrepresented employees with a Pay Basis Code of ANN who are in a graded position (Grade 501-538) Represented employees with a Pay Basis Code of ANN or HRY (Grade 560) Control-D Report Available Prior to … Below Hiring Rate – if the employee’s Pay Basis Code is ANN and Grade is equal to 501-538 but the salary is less than …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salary

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

… not independently verify whether retirees were living and still eligible for coverage. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurance

XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)

… In accordance with the Project Definition, the Project … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors … assessors in Suffolk County are properly administering select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Comptroller DiNapoli Releases Municipal Audits

… have been issued. Bowmansville Volunteer Fire Association, Inc. – Financial Management (Erie County) Company officials … out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on properties with … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …

https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-audits

Oversight of Information Technology Consultants and Contract Staffing

… direction, directs IT policy, and delivers centralized IT products and services that support the mission of the State. …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

State Comptroller DiNapoli Releases School Audits

… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0

Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees

… insurance premiums for retirees: design a process to verify retiree eligibility status; and review health insurance bills to … should immediately contact their health insurance provider to stop coverage for deceased individuals and seek …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees

Comptroller DiNapoli Releases November Cash Report

… higher than the latest projections (released Nov. 5) and $2.8 billion over initial projections from the Enacted Budget. … as described above. Miscellaneous receipts totaling $17.6 billion partially offset the increase in tax collections … local assistance programs totaled $66.2 billion and was 4.6 percent, or $2.9 billion, higher than last year. …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-report

State Agencies Bulletin No. 1603

… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to … 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office of Employee … credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-out

State Agencies Bulletin No. 1608

… and who returns on or before 03/31/18 is eligible for the payment upon the return from leave. Agency Actions Employee … in the 10/02/17 GOER memorandum. Agencies must make the payment to individual employees and submit one journal entry … Begin Date Earn Code: UA2 Amount: $65.00 Miscellaneous Payment Information The 2017 CSEA OSU Work-Related Clothing …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1608-2017-work-related-clothing-allowance-osu-employees-represented-civil

Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers

… Purpose To determine whether the Department of Health (Department) and managed care organizations (MCOs) … Background The Medicaid program provides a wide range of medical services to those who are economically … New York’s Medicaid claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under …

https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers

State Comptroller DiNapoli Releases Municipal Audits

… Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of Shandaken , Village … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… The Department is responsible for administering motor vehicle laws to promote highway safety, promote proper repairs, and protect consumers of motor vehicle repairs. The Vehicle and Traffic Law outlines the … administering the registration and licensing for certain types of automotive businesses, including registration of …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

Opinion 90-46

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the …

https://www.osc.ny.gov/legal-opinions/opinion-90-46

Opinion 98-11

… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …

https://www.osc.ny.gov/legal-opinions/opinion-98-11