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Property Tax Credits
… In addition, we worked with the Department to return 20 payment request files prior to the completion of our …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsComptroller DiNapoli Releases School District Audits
… has not appointed a claims auditor to audit claims before payment as required by the school’s cash disbursement policy. … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. In …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-245
… employees. Control-D Report The NPAY771 – Time Entry Payment Report will be available after the automatic payment is processed on November 28, 2005. Fields on this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-245-prepaid-legal-service-benefit-cuny-employeesHampton Bays Union Free School District – Claims Processing (2013M-333)
… were prepared after the invoice was received from the vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Fuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted appropriate procurements, … Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, State … addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk … we examined 31,978 refunds totaling almost $516.5 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsXII.6.G Paying Debt Service – XII. Expenditures
… to process vouchers for Debt Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has … service number assigned to each agreement from the Office of the State Comptroller’s Bureau of Cash Management. Payments for the services or fees related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… with member hospitals include rate schedules for the payment of inpatient and outpatient hospital services. … Contracts with many of Empire’s member hospitals limit payment amounts for special items; however, some contracts do …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followPersonal Income Tax and Property Tax
… and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … and submitted to our Office over 4.9 million credits for payment totaling nearly $1.7 billion. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled to. There are … paid from private funds are audited and approved prior to payment. Establish policies and procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-25615-Day Prompt Payments for Small Businesses
… a proper electronic invoice against a purchase order. If payment is made after 15 days, the qualified small business … and (5) employ 200 employees or fewer at the time of the payment. To certify: Log in to the Vendor Self-Service …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesNYS 529 Program, Qualified Withdrawals
… Legislative Program Legislative Session 2023-2024: NYS 529 Program, Qualified Withdrawals – Signed as Chapter …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfCayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cayuga-county-2024-CT-5.pdfOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2019 SCF CSEA … automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civil