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Opinion 89-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Examination of Outstanding Premiums
… examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … of submitting receivables which meet SWOP criteria to DTF on an individual basis prior to implementation of proposed …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … settings across the State for more than 126,000 New Yorkers with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlEast Moriches Union Free School District – Budget Review (B7-14-3)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8East Moriches Union Free School District – Budget Review (B7-13-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … by the Board of Regents of the University of the State of New York in December 2013, is overseen by a seven-member … the School’s charter and provisions of General Municipal Law (GML). The Board and School officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mOversight of International Offices (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of International … Background Our initial audit report, which was issued on June 28, 2013, concluded that, while Empire State … with contract requirements and associated benefits to New York companies and the New York State economy, as well as …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the three recommendations included in our initial report, Operational Training and Medical … operates North America’s largest transportation network. New York City Transit (Transit), one of the MTA’s constituent … agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by more than half over … past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report … however, school districts will continue to hold the line on taxes despite these challenges.” Overall, 6.5 percent of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for … Codes TF8 and TF9 and the amount will be displayed on the payroll register. The earnings description and amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… Department of Health (DOH) erroneously made $16.6 million in Medicaid payments to 95 home health providers over a 3 … what was provided, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Home health … work and nutrition services. The payment system is based on 60-day episodes of care. CHHAs can be paid for a full …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careVillage of Clayton – Claims Auditing (2021M-81)
… The Village’s procurement policy did not comply with New York State General Municipal Law (GML). Key Recommendations Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of New Hartford – Procurement (2017M-149)
… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149State Agencies Bulletin No. 967
… for handling the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected … and processed after the 2009 deadline as described in Payroll Bulletin 900 Effective Date(s) Immediately … Bulletin 908 , (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Affordable Home Ownership Development Program
… grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit covers the period February 2012 through October 2013, and focuses on grants awarded to eight metropolitan area-based … Background The Program, which is administered by the New York State Affordable Housing Corporation (Corporation), …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programNYC Budget Is Balanced but Risks Are Growing
… preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in state assistance, … https://osc.state.ny.us/osdc/report-10-2019.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingChenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … and food service fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5