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Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5)
To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s5.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80)
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfOpinion 89-56
… to make incentive payments to employees who report health care services billed but not provided) COLLECTIVE … -- Compensation (payments to employees who report health care services billed but not provided) PUBLIC OFFICERS … seq .: A town which has established a self-insured health insurance plan may provide, by local law or pursuant to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our citizens. I congratulate her on this … New York is proud to see one of our own appointed to the highest legal position in our nation …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Your policy should specifically state what will occur in the case of improper claims for travel and conference … Your policy should specifically state what will occur in the case of improper claims for travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, … determine eligibility and authorize and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsState Agencies Bulletin No. 2236.1
… This Bulletin Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… is Superseded by Payroll Bulletin 2236.1 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsTown of Saranac – Town Clerk Operations (2019M-33)
… audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Marathon – Town Clerk (2022M-143)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report … Determine whether the Town of Marathon Town Clerk recorded deposited remitted …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08State Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … are affected. Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and … The purpose of this bulletin is to notify agencies of changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment originated in a prior calendar year. Affected Employees All employees … Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current year that were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – September … report (AFR) submissions. Understanding the Audit Area A fire district’s treasurer should record and report financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Town of Potter – Town Clerk (2020M-113)
… complete report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as received) or record, report and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Almond - Tax Collection (2019M-188)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a … Determine whether the Town Clerk Clerk recorded deposited and remitted real …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… complete report - pdf] Audit Objective Determine whether the Village Clerk-Treasurer (Clerk-Treasurer) properly … cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged the services of a Certified Public …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202