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Collection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all … collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance … To determine whether the Department of Financial Services Department has collected …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeBus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All Patient Refined Diagnosis Related Groups) inpatient claims. The audit covered … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesCVS Health – Temporary Holding Account Rebate Revenue
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 … prescription drug claims, as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug … “non-rebate-eligible” designation from the account. As a result, we project Civil Service will receive additional …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of North Greenbush – Town Clerk (2017M-132)
… and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, … or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… records. Seven monthly reports and remittances to the Town Supervisor (Supervisor) and other agencies were submitted 16 to 178 days … account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Town of Castile – Tax Collection Remittance (P1-24-23)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …
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)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Intergovernmental and Community Affairs
… Email Erin Stevens Deputy Comptroller [email protected] Dr. Danielle A. Jones Assistant Comptroller [email protected] … Sheri Dozier Owens Senior Advisor [email protected] Dr. Kashonda Watson Operations Manager [email protected] … (C) 347-494-8454 [email protected] New York City Alfred Gryszkiewicz Manhattan Regional Director 59 …
https://www.osc.ny.gov/igcaHow to Conduct a Vendor Responsibility Review
… If the subcontractor doesn’t have one, you should request a Vendor ID on its behalf. Note: A subcontractor … However, if you receive a Freedom of Information Law (FOIL) request or legal action (such as a subpoena or court … information it believes is, or should be, exempt from FOIL disclosure. You should consider these designations …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… and Benefits Ineligible Employees 01/27/2023 CT New York City Judicial Staff 01/27/2023 SA Citywide Association of Law … 12/15/2022 SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … SG Association of Supreme Court Reporters with the City of New York 12/22/2022 SK District Council 37 01/06/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedCentral Office – Controls Over Bank Accounts
… various aspects of the banking process, including: opening and properly authorizing accounts; making deposits to … Fully comply with prescribed procedures for opening new bank accounts and monitoring existing accounts. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls 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 … wireless telecommunication service providers (Providers) and devices subject to the Public Safety Communications … being identified; if Providers are billing, collecting, and remitting the appropriate amount of Surcharges to which …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeReview of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvalsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… created projects under the Agency PCBU so that the credits can be posted. If the agency does not transfer expenditure … movement of expenditures. For additional information on how to enter a GLJE, see Section VIII.1.C . This GLJE would appropriately allocate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among … other programs, a preschool Special Education Itinerant Teacher (SEIT) program to disabled children between the ages … Mid Island reports to SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual