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State Agencies Bulletin No. 1279
… provide agencies with instructions for processing taxable educational assistance benefits for 2013. Affected Employees … employer and/or union (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Extended School Day Program
… 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under … guard services after the ESD program ended for the day. $3,173 for a fitness instructor who taught an adult aerobics class. $11,188 in direct salary expenses for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programInspecting Highway Bridges and Repairing Defects
… in a timely manner as required by State and federal laws. Our audit covered inspections performed of LIRR bridges … are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag … suggesting a need for further improvement. From our sample of 116 flags, we noted that nine B&T Safety Flags …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Bloomingburg – Financial Operations (Sullivan County) The board did not adequately oversee the treasurer’s … a timely manner. Village of Greenwich – Cash Management (Washington County) The board did not develop and manage a …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Drastic State Revenue Shortfall in April
… significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic and the three … states need the federal government to step up and provide assistance, or the state will have to take draconian actions … of the Budget may propose spending reductions or other options. Other items of note in the report: On an all …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilOversight of Passenger Safety (Follow-Up)
… State operations for OPWDD, including transporting clients from OPWDD-run residences to service providers or medical … Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson … be maintained for all State vehicles to record specific trip information, such as date and time of use, driver, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followComptroller DiNapoli Releases School Audits
… Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington … Central School District – Budget Review (Steuben County) District officials increased real property taxes …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Processing of Paper Tax Returns
… To determine whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … for processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Comptroller DiNapoli Releases State Audits
… and procedures) or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned … than five months), and six of the agencies did not explain why significant amounts of their budgets were exempted and …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … rates for Medicaid recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. … fee-for-service (FFS) because the cost of the managed care premiums generally exceeds the cost of deductibles and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andDiNapoli: State Tax Receipts Outpaced Projections Through December
… use tax collections totaled $17 billion which were 2.1%, or $353.8 million, higher than the same period last year but … largest share of these taxes, increased by $320.8 million, or 2.1% over last year. Business taxes, which include … December totaled $172.3 billion, which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOversight of Transportation Services and Expenses (Follow-Up)
… in our initial audit report, Oversight of Transportation Services and Expenses (Report 2021-S-1 ). About the Program DOCCS … Its work requires a diverse fleet of both passenger (e.g., cars, SUVs, vans, pickup trucks) and large …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… its own procedures or properly oversee contractors. “This audit found numerous problems in the MTA’s capital … and four – with a total budget of $672.2 million as of May 30, 2018 – were over budget by a combined $43.2 million. … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according … incident occurred,” DiNapoli said. “Helping our schools get strong safety plans in place will require more guidance … critical position. They also did not include specifics on how they would collaborate with state and local law …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … the New York State Common Retirement Fund . Over the past 20 years, the Fund’s investment returns have covered 75 … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of … of police commissioner) GENERAL MUNICIPAL LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-92-29