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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund … comprehensive policies and procedures for preparing and processing payroll and maintaining leave time accruals for …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 98-1
… , 96 AD2d 154, 468 NYS2d 233; Grich v Wood & Hyde Leather Co., Inc. , 74 AD2d 183, 427 NYS2d 96). No part of a statute … , 36 NY2d 526, 369 NYS2d 655; Grich v Wood & Hyde Leather Co., Inc. , supra , 74 AD2d 183, 427 NYS2d 96; Direen …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Overview – Membership and Enrollment
… service with less than ten years of service, they can withdraw their NYSLRS membership. They can receive a refund … to decline membership, or may join by filing a membership application with NYSLRS. Once an employee joins, membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… ConAgra Foods, Inc., one of the largest food manufacturers in the U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest destruction. As … ConAgra Foods Inc one of the largest food manufacturers in the US has committed to using only sustainablysourced palm …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilSUNY Bulletin No. SU-56
… Department of Civil Service will submit a file to end date health insurance. Agencies must cancel tax sheltered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresState Agencies Bulletin No. 290
… since the taxes have already been paid. UTA Uniform/Tool allowance EXP Taxable expense - This code is used for … allowances, excess per diem reimbursements or personal car mileage. FRB Taxable fringe benefit - lease value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled … represented the other state residencies for 35% of the premium payments in our total audit results. Following is a … since February 7, 2020, but Medicaid made 45 monthly premium payments totaling $100,859 on behalf of the member …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Police Bulletin No. SP-236
… Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-236-2023-state-police-education-paymentState Agencies Bulletin No. 837
… in error in a prior year through an AC 230 Effective Date(s) Immediately Background Pursuant to IRS Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andState Agencies Bulletin No. 1415
… The report will be sorted by agency code, then by employee name in alphabetical order. NHRP704 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesIslip Fire District – Disbursements (2020M-9)
… Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and the … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure … Determine whether disbursements were made in compliance with New York State General Municipal Law and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Oversight of the Agricultural Assessment Program
… of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and … and boards of assessors use to compute agricultural property assessments and the resulting exemptions. The audit … of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if not, whether the … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72 ). About the Program The … Department of Health (Department) administers New York’s Medicaid program. The Affordable Care Act and implementing federal regulations mandated that State Medicaid agencies require all ordering and referring …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered … for 36.7% of the state’s total construction jobs, down from a record high of 39.7% in 2019. Excluding New York … in 2024 to a record high of $28.1 billion. In 2025 and 2026, the NYBC expects government spending will decline as …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… pollutants, and supporting economic growth by creating green jobs and stimulating the marketplace for clean energy …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followState Agencies Bulletin No. 1201
… been changed as follows: When the target employee has a National Id (Social Security Number), the Rehire, Concurrent … will require a full 9-character Empl ID and a full 9-digit National ID to be entered by the online user. When the … Concurrently Hired, or Transferred does not have a National ID in PayServ, the system will accept the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservHenderson Fire District – Financial Activities (2025M-67)
… (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 … records are maintained to capture all transactions and monitor financial activities by reviewing bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Village of Endicott -- Budget Review (B17-4-7)
… for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Comptroller DiNapoli Releases School District Audits
… audit and approve seven claims totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card charges were not always properly approved or adequately … were for school purposes. Auditors reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1