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Schuyler County – Court and Trust Funds (2021-C&T-1)
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 period January 1 2018 through September 30 2021
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsThe Domestic Relations Order – Divorce and Your Benefits
… of divorce or settlement agreement alone). If either party disputes the terms of the DRO on file with NYSLRS, they …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderLong Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at … 2018. LIAAC rents its principal place of business from the Long Island Network of Community Services (LINCS), a related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incOversight of Campus Foundations
… is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their activities … Generally, foundations receive and manage donations and make these resources available to the campus to support … is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 91-58
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … may not be expended for such purposes (1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 … consistency determinations (see Executive Law, art 42, §910 et seq .; 19 NYCRR part 601). Accordingly, it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-58V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the … as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account … The Account ChartField identifies type of resources acquired or disbursed and defines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel … the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
New York State Comptroller Thomas P DiNapoli testified today before the US House Committee on Financial Services Subcommittee on Diversity and Inclusion
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. City of Johnstown – … could lose out on significant revenue. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… taxes, including the Metropolitan Transportation Authority Payroll Mobility Tax, totaled $3.9 billion, up by 7.6 …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… required to maintain a minimum investigator-to-enrollee ratio of at least 1:60,000. In New York, which has no such requirement, UHC’s ratio was 1:255,234 and Amerigroup’s ratio was 1:199,173. Auditors found that the SIU staff at …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today … the allowable tax levy growth factor will be 0.73 percent for entities that operate on a calendar-based fiscal year – …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016The Condition of Locally Owned Bridges in New York State
… The Office of the New York State Comptroller (OSC) has developed an … map (see below) to accompany the report, The Condition of Locally Owned Bridges in New York State . The map allows … The Office of the New York State Comptroller has developed an interactive map to accompany the report The Condition of Locally Owned Bridges in New York State …
https://www.osc.ny.gov/local-government/condition-locally-owned-bridges-new-york-stateDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office … said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only legitimate refunds are … DiNapoli's office audits New York state personal income tax refunds prior to payment. The Comptroller's auditors work …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum … Executive acted on critical budget issues that will help New York move forward. However, billions of dollars in … are being spent,” DiNapoli said. “It should concern all New Yorkers that budget decisions in Washington may force …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadIX.3 Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/chapter-ix/ix3-establish-maintain-federal-grants-sfs-non-onboarding-agenciesNew York’s Economy and Finances in the COVID-19 Era
… took a sharper hit, experiencing a decline of more than 21 percent compared to 20 percent in the City and 18.1 … change its projections of tax receipts for the full 2020-21 fiscal year in the Mid-Year Update, it revised estimates … Cash Basis Reports Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan Report on the State Fiscal …
https://www.osc.ny.gov/reports/covid-19-december-2-2020