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State Agencies Bulletin No. 1481
… of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … (SUNY) Background In accordance with the Division of the Budget Policy and Reporting Manual, Item B-300 and Item … from the Division of the Budget at: http://www.budget.ny.gov/guide/bprm/index.html . Tax related questions …
https://www.osc.ny.gov/state-agencies/state-agencies/1481-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1402
… of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … (SUNY) Background In accordance with the Division of the Budget Policy and Reporting Manual, Item B-300 and Item … from the Division of the Budget at: http://www.budget.ny.gov/guide/bprm/index.html . Tax related questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1402-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1089
… Unit 01. Affected Employees Department of Corrections and Community Supervision employees represented by the New York State Correctional Officers and Police Benevolent Association (BU01) Effective Date(s) … Summary of Award contained in the Amendment to the Final and Binding Award of Tripartite Panel #1A 2008-008 between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… (CAMA) for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followContracts for Personal and Miscellaneous Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital … Insurance Program: Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State Health Insurance Program: Payments to John T. Mather Memorial Hospital (2010-S-51) … To determine whether Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughBenefit Eligibility Assessment Process
… benefit eligibility assessment process is in compliance with applicable policies and procedures, and whether the … a Client's eligibility, and that process is in compliance with governing regulations and procedures. However, … codes are often misleading. Key Recommendations To OTDA: Work with HRA to reduce the number of Fair Hearings within …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processOpinion 2005-5
… police officer” as a term of employment. In the instant situation, there has been no change in the retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … the sheriff in a civil action. Recently, however, the Supreme Court in Suffolk County held that a local law enacted … We note in this regard that General Municipal Law, §6-n empowers municipal corporations, including counties, to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Town of Lapeer – Budgeting (2024M-127)
… their budgeting practices. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Agencies Bulletin No. 287
… are in effect for the reporting period: Annual Lease Value Method (ALV) - This method may only be used by employees who are allowed … determined in step (a) above. Fixed Rate Per Mile - This method may be used by all employees as an alternative to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Comptroller DiNapoli Releases Municipal Audits
… has not established goals for the level of unrestricted fund balance to be maintained, which contributed to the … when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors sampled 42 … (Ulster County) The town assessor did not properly grant and monitor property tax exemptions. As a result, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Yonkers - Budget Review (B21-6-7)
… in the City’s proposed budget for the 2021-22 fiscal year are reasonable. Background The City of Yonkers is … expenditures when these contracts are settled. Includes a tax levy of $391.8 million, which is $3.4 million from … found the District’s $660.1 million budget: Has a budget gap of at least $8.6 million. Relies on $12 million of …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7XVI.4 Overview – XVI. Financial Reporting
… for selected specialized areas that apply to agencies in the State reporting entity, accountability for some of … Office of the State Comptroller. Some policies apply to all agencies while others affect only selected agencies. … for selected specialized areas that apply to agencies in the State reporting entity accountability for some of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewComptroller DiNapoli Releases Municipal Audits
… bank reconciliations and failed to supply the members with necessary financial reports. Village of Hempstead – … allowable property tax levy limit. Therefore, to comply with the law, the board must adopt a local law overriding the … and has not filed the required annual financial report with OSC since 2008. Livonia Hook and Ladder Company No. 1, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Housing for Seniors
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … the strength and diversity of its many neighborhoods. The NYC Housing Development Corporation (HDC) is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … operating surpluses totaling approximately $745,000 during this period. Key Recommendations Ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6City of Lockport - Budget Review (B1-16-16)
… the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … results of our review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16