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Reporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfReporting of Billboard Income (Follow-Up) (2015-F-17)
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17.pdfAnnual Financial and Statistical Report of the Board of Cooperative Educational Services
Fill out the Annual Financial and Statistical Report of The Board of Cooperative Educational Services and send back a copy to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/annual-financial-and-statistical-report-boces.pdfReview of the Financial Plan of the City of New York - July 2013
On June 27, 2013, the City of New York submitted to the Financial Control Board a four-year financial plan based on the adopted budget for FY 2014.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2014.pdfReview of the Financial Plan of the City of New York - June 2014
On May 21, 2014, the City of New York revised its financial plan to update its revenue and expenditure forecasts for fiscal years 2014 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2015.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… generated by changes intended to increase collections on internet sales. However, this new process could affect the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: Binghamton City School Finances Progressing
… shared-services agreements have enabled the district to weather reductions in aid and limited growth in local … officials to prevent school districts from ending up in severe fiscal stress. School district officials agreed with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualFormer Fire Co. Treasurer Admits Stealing $24K
… Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 14th Floor, 110 State St., Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… funds. Key Findings The Commissioner or her confidential secretary did not perform bank reconciliations, and no …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… payments, as follows: $11.8 million was paid for managed care premiums on behalf of Medicaid recipients who should not … was paid for inpatient, pharmacy, referred ambulatory, and clinic claims that did not comply with Medicaid policies; … claims where Medicaid was incorrectly designated as the primary payer instead of another insurer; and $35,441 was …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Unified Court System Bulletin No. UCS-345
… of Court Administration of OSC’s automatic processing in Pay Period 20C and to explain those areas for which the … and Justices of the Unified Court System are to be paid in 26 biweekly installments. For this reason, Judges and … Justices are not eligible to receive the final paycheck in that calendar year. Paychecks in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesGenesee County – Court and Trust Funds (2024-C&T-7)
… of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… all money, securities and other properties deposited to courts and ordered into the courts’ custody. Additionally, when the whereabouts of any …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 91-13*
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting … of public facility for use by a municipal corporation in performance of its governmental functions from … of public facility for use by a municipal corporation in performance of its governmental functions) COUNTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 90-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … its police department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible members and generates payments to reimburse the providers for their claims. During the 6-month period ended September … to providers. However, we also identified the need for improvement in the processing of certain types of claims. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53