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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTaxes and Interest
… Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the year your claim was … paid. The cash value of securities, you’ll receive an IRS 1099-B form for each security transaction in January … reinvestments totaling $600 or more, you’ll receive an IRS 1099-MISC form in January following the year your claim was …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsOptimizing Medicaid Drug Rebates (Follow-Up)
… drug costs by requesting rebates from drug manufacturers. We issued our initial audit report on January 7, 2016. The … million in available rebates during our audit period. We determined that some of the Department’s rebate policies … to March 31, 2017. However, we also determined that as much as $118.6 million in additional rebates could still be …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followCity of Yonkers - Budget Review (B19-6-5)
… Board of Education and City Council before it can be used. If the fund balance is not approved or available at year end, … exhausted 89.3 percent of its constitutional tax limit. We caution the City that if property values do not increase, … fund for services not related to the water fund by as much as $3.7 million. Key Recommendations Evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Oversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately … occurred in Manhattan and Brooklyn. Key Findings We found DOB’s oversight of building construction sites, … and issued summonses at some of these sites, generally, it does not effectively prioritize which sites are inspected. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyOpinion 88-29
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … may not result in a prohibited interest in this instance, we note that the courts of this State have held public … Law, §882). Thus, upon dissolution of the IDA, the village becomes the IDA's successor in interest. In view of the close …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 97-10
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … district for nominal consideration at the end of the term. We are informed that the structure would be constructed on … fact that the building, once constructed, may be removed does not, in our opinion, alter the nature of the transaction …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Escalation – Article 14 Benefits
… can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will … or would have completed 25 years of service credit. If you begin collecting your service retirement benefit prior … first day of the month following the date your beneficiary becomes eligible for an accidental or ordinary death benefit …
https://www.osc.ny.gov/retirement/publications/1644/escalationOpinion 89-40
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in which the fire district was the defendant. Initially, we note that Town Law, §174(3) provides that fire district … wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Human Resource Practices
… HR develops local human resource-related policies in conjunction with SUNY System Administration, maintains … example: Upstate paid 12 employees a total of $4.7 million in additional compensation for work beyond their regular job … Upstate paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most … to nearly 600,000 New Yorkers. … The Presidents budget does not prioritize the needs of the middleclass or the most …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalDivision of Housing and Community Renewal Bulletin No. DH-49
… 30, 2010 - An employee who is not eligible for the payment becomes eligible if the employee returns to a lower graded position between … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 905
… resume processing of this payroll cycle once PayServ 8.9 becomes available on Monday, 6/8/09. Agencies may do back end … will be processed by OSC as part of the upgrade process. If an agency sends more than one file in this period, the new … agencies to populate the Country field for a country that does not have a treaty with the United States has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/905-payroll-system-upgradeMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… [BPH] and pulmonary arterial hypertension [PAH]). We identified the following concerns. Significant percentages … medical records of 13 of the 14 sex offenders to determine if the records supported a diagnosis of BPH or PAH and found: … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andHealth Information Management Department – Selected Procurement and Human Resources Practices
… Brook University Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier academic and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
The states Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookCounty of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year … reasonable. Background The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and … that the significant revenue and expenditure projections in the proposed budget are reasonable, except for the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Opinion 89-4
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … General Municipal Law, §802(1)(a) applies. The exception does not apply if the only reason the town could not … or stockholder (General Municipal Law, §800[3][c],[d]). We note that the term "contract" is defined for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 98-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … 402 NYS2d 677). Therefore, if the county's code of ethics does not address this type of situation, the county may wish … of the county. Finally, in 10 Opns St Comp 1954, p 217, we also considered whether a county coroner who is a funeral …
https://www.osc.ny.gov/legal-opinions/opinion-98-5