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Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The … to display a decal identifying the vehicle as town property. You ask whether a town board may require all town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Tax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsSubway Wait Assessment
… for 2013 and 80.7 percent for 2014 and 2015, with the actual results of 80.3 percent for 2013 and 78.8 percent for …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New … through December 31, 2012 and included a review of revenue from six drug manufacturers. Background The New York State … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingTown of North Greenbush – Town Clerk (2017M-132)
… complete report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Enhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features that you use to report employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingCollection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate the District will … State aid forms with SED for the remaining four buses identified in this report. Properly segregate and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCVS Health – Temporary Holding Account Rebate Revenue
… Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible … 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), … Remit $428,958 in rebate revenue to Civil Service. Ensure all future rebate revenue attributable to claims in the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueHow to Conduct a Vendor Responsibility Review
… into account the time needed to conduct such a review. In the solicitation document, you should state that: only … may only certify vendor responsibility, indicate such in the third column (far-right). Reviewing associated … or court order), you may provide all of the information in response, except for private information, such as social …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewTown of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare cash on hand with known …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Intergovernmental and Community Affairs
… Title Email Erin Stevens Deputy Comptroller estevens@osc.ny.gov Danielle Jones Assistant Comptroller djones@osc.ny.gov Alfred Gryszkiewicz Assistant Comptroller Downstate … Director The Powers Building 16 W Main Street, #522 Rochester, NY 14614 (C) 332-215-9717 ahipolito@osc.ny.gov …
https://www.osc.ny.gov/igcaCentral Office – Controls Over Bank Accounts
… the University Controller to ensure that each bank account complies with University policies and procedures. … various aspects of the banking process, including: opening and properly authorizing accounts; making deposits to … for repurposing bank accounts and ensuring that large bank account balances are adequately collateralized or otherwise …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 944
… To request that agencies identify all employees for whom the Retirement Plan checkbox in Box 13 on the 2009 Form W-2 should not be checked. Background IRS … who are eligible to participate in a retirement system of New York State. As a general rule, all employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementControls Over the Collection of the Public Safety Communications Surcharge
… to: support emergency operations, make improvements to 911 call centers, and enhance the capabilities of first … centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge applies to any two-way … of State: Oversight of the Enhanced Wireless 911 Program (2005-S-68) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… are affected: Bargaining Unit BU – Union Name Ratification/Payment Effective Date 87 Civil Service Employees … City Judicial Staff 01/27/2023 SA Citywide Association of Law Assistants 12/15/2022 SD Communications Workers of … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 23 Lag See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratified