Search
Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … with New York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners … residences, business properties and deceased homeowners, it did not always review that data prior to submitting …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Many of the State’s Medicaid recipients are enrolled in MLTC plans, which provide long-term care services, such as … December 31, 2020, Medicaid paid MLTC plans $15.5 billion in premiums for 329,618 recipients enrolled in MLTC. The Department contracts with Maximus Health …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Metro-North Railroad (Metro-North) used … the hours they are paid for, require that all overtime is preapproved and justified prior to being worked, and consider whether it is the most efficient practice and whether government …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Opinion 2002-4
… to this section, a town, subject to voter approval and all other applicable laws and regulations, may dredge a … to the general fund. Finally, the town should obtain all the necessary easements or property interests from the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Life Changes: What If I Leave Public Employment?
… fact, your life may even become a bit chaotic, causing you to overlook important issues that could affect you and your … in the future. That’s the reason for this publication. It outlines what you need to know as a NYSLRS member if you … still on the payroll of a participating employer. If there is a cost for this credit and you receive a statement of the …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New … requests, PANYNJ did not provide any documentation that it had evaluated its own available space before renting … were placed – PANYNJ does not have assurance that it is maximizing revenue from advertising at its airports. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andSUNY Bulletin No. SU-273
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus President Background Chapter 263 of the Laws of 2018 provides for a one-time 1% Discretionary Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkState Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 96-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real Property … activity, project or undertaking or the financing thereof is, by any other general or special law, subject to a public …
https://www.osc.ny.gov/legal-opinions/opinion-96-19LinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues specified in the contract terms and whether … to ensure the delivery of universal broadband for all New Yorkers, and ensuring adequate compensation to the … USB charging ports. Key Recommendations Exercise any and all rights necessary to hold the Consortium accountable for …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOpinion 88-2
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of special assessments upon properties benefited to finance the cost of such service. MUNICIPAL HOME RULE LAW, … may impose user fees for the collection of garbage. There is no provision in the Village Law which authorizes villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Estimated Invoice
… Overview Your estimated invoice is provided in July for informational purposes and … be due by February 1, 2026, or you will have the option to pay a discounted prepayment amount by December 15, 2025. ( … separate from the Regular Pension Contribution because it is excluded from the calculation of the amount to …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceState Comptroller DiNapoli Releases School Audits
… Central School District – Information Technology (IT) Assets and Network Access (Herkimer County) District … lose important data and suffer a serious interruption to operations, such as not being able to process paychecks, … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… today on a 22-count indictment for using his position to pocket more than $500,000, according to State Comptroller … Sheriff Nathan "Bud" York, we have exposed this scam." "It has been a pleasure working with State Comptroller … grant invoices. The Lake George Watershed Coalition is a consortium of municipalities and organizations …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeAdministration of Tenant Complaints (Follow-Up)
… Purpose To determine the extent of implementation of the four … of Housing and Community Renewal (Division), which is responsible for the development, supervision, and … found the Office had not established criteria for how long it should take to assign, address, or resolve tenant …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followNY-Sun Incentive Program
… Purpose To determine whether the New York State Energy Research and … in the State, by 2023. In addition, the goal of NY-Sun is to help establish a self-sustaining and self-sufficient … of the initial three jobs for some new installers, nor has it documented the reasons for the deviation. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four … The Department of Environmental Conservation (Department) is charged with implementing the program by providing … monitoring facilities and collecting revenues to the Fund. It also recommended that the Department follow up on the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing … entries will be created, based on configuration templates, to create balancing entries. Fund is considered a statewide … fund is eligible for Fringe Benefits billing, and whether it is subject to cash validation. For additional instruction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … policies. As a result, the treasurer lacked guidance to adequately perform financial duties and did not maintain … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… over for people farther down the waiting lists because of lax oversight and poor controls, an audit by New York … as a resource of moderate- and middle-income housing. I commend HPD for taking steps to fix the problems we found … allegedly missing were not offered an available apartment. When auditors visited, they found a box labeled “postcards” …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skipped