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Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… 1, 2015 through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by … The COVID19 pandemic has affected the retail trade sector …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 1161
… to the Payroll Earnings mailbox. Questions regarding the impact on taxes or deductions as it relates to the SSU BU21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… MTAR program. This included almost $600,000 of “bad debt expense,” the majority of which actually represented …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 91-21
… OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and … received in his or her capacity as administrator of estates. The chief fiscal officer, however, may voluntarily … fiscal officer in his or her capacity as administrator of estates and not as chief fiscal officer. Therefore, we have …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds to the townwide general fund, the town board may transfer the sand to a town sewer district without … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (used to adjust accounting entries within the same fund ) B. Revenue Transfers (used to adjust or reclassify previously … XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance for further information on attachment and record retention requirements. (Note: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of Activities demonstrates the degree to which the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a … are recorded by the State as taxpayers earn income (personal income, general business and other taxes), as sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing these claims. … 25 percent advance payment was the only expenditure made under the contract prior to its expiration. These contacts …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2031
… the radio buttons for the Form Version. Lock-in Letter Details – New Fields for W-4 2020 or Later forms include: … Elements are systematically limited by the Lock-in Letter details. Values that do not adhere to the Lock-in Letter will … make any updates to any of the fields under Lock-in Letter details (grayed out). Agencies are permitted to add a new row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public Library and Ulster County . … spent appropriately and effectively.” Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… New York State Comptroller Thomas P. DiNapoli today released … a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than the national average of $29,700. In New York, student loan debt more than doubled during the last …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeCompliance With Jonathan's Law
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … are required to do the following in response to any incident involving a patient receiving care and treatment: … person, promptly provide a copy of the written incident report; Offer to hold a meeting with a qualified person to …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to be conducted, are insufficient. In addition, monthly bank statements are not properly reviewed and the company … estimates. Auditors also found significant weaknesses with how the town clerk handled the $17.1 million of tax and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… 30, 2017. Background The United States currently faces an opioid misuse epidemic, which began in the 1990s with the … as the Internet System for Tracking Over-Prescribing (I-STOP), which contains records of controlled substance prescriptions. I-STOP is a tool to assist prescribers in determining the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOperational Training and Medical Assessments of Train Crews
… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Oversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. The audit covers the period April … 2,630,000 K–12 public school students enrolled in New York State. Key Findings The Department has taken steps …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeism