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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
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
… Objective To determine if CVS Health remitted to the State Department … We identified $428,958 in rebate revenue that is due to Civil Service for rebate-eligible claims in the … December 31, 2018. CVS Health agreed Civil Service is due the additional rebates. CVS Health also agreed to remove …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueHow to Conduct a Vendor Responsibility Review
… questionnaire was filed online, and, if not, attach the paper questionnaire. If you find the vendor to be: … applies whether the questionnaire was filed online or by paper. When completing the questionnaire, the vendor may …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewTown of Castile – Tax Collection Remittance (P1-24-23)
… [read complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as …
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)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
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)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
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
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 944
… Purpose To request that agencies identify all employees for whom the … checkbox be checked for all employees who are eligible to participate in a retirement system of New York State. As a … not participate in a retirement system of New York State due to ineligibility. After these employees are identified, …
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
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless telecommunication service …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 2004-1
… of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency … General Municipal Law §209-b authorizes fire districts to organize within their fire departments and fire companies … or company (General Municipal Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial … SN, SR, SY, S9) provides for a $3,000 ratification bonus to be paid effective the date of each union’s ratification. … ratification date of their respective union are eligible to receive the 2023 Judicial Ratification Bonus. Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedReview of Travel Card Expenses
… determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide … has been referred to the Albany County District Attorney’s Office for further investigation. Key Recommendations Obtain …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesState Agencies Bulletin No. 1343
… and the SFS system, allowing for easier reconciliation of payroll charges. Effective Date(s) Institution pay checks … All employees paid through PayServ. OSC Actions OSC Payroll is planning on converting the Payroll System to the new chart of accounts as of the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3United HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … The counties pay for the preschool special education services Mid Island provides using rates established by SED. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… collection has occurred. This issue will disrupt Federal billing and could potentially end up in monies not being … normal. In turn, there would be a net $0 effect on the SFS billing and the federal draw. Upon submission, GLJE’s using … contract line associated to the NYS01 project is open for billing as well as adjust the billing limits on both the old …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsLocal Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdf