Search
Examination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for … State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in … over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law §163 requires …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… which was issued on June 17, 2015 determined whether the New York City Administration for Children’s Services (ACS) … in this report. Other Related Audit/Report of Interest New York City Administration for Children's Services: …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followState Agencies Bulletin No. 864
… To provide agencies with instructions for the review of employees with Earned Income Credit (EIC) for the current … and request a new Form W-5 from all employees appearing on the report. The new form must be received on or before … … To provide agencies with instructions for the review of employees with Earned Income Credit EIC for the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentState Agencies Bulletin No. 865
… annually from employees who claim exempt from NYS, NYC or Yonkers withholding. The Forms W-4 and IT-2104-E for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment and have … to begin receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have completed …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingService Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitState Agencies Bulletin No. 446
… York's College Savings Program. OSC Actions OSC updated all payroll records for employees who participate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain … Provide fuel transaction reports to all department heads on a monthly basis so they can review fuel transaction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… to provide support for 25 children who were reported as being deceased per various government records. We also found …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followChautauqua County – Financial Condition (2023M-111)
… have been indirectly funding District operations instead of just the real property owners who benefited from the … County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each year, from 2019 through 2022. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and … Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.5 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance … 2015 through December 31, 2019. We identified $7.3 million in actual and potential overpayments for services that were … payments. Key Finding United made minimal progress in addressing the issues identified in the initial audit. At …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureNiagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… New York’s economy, including the impact of inflation on consumer behavior." New York City’s collections totaled … made to counties and tax-imposing cities are based on estimates by the Department of Taxation and Finance. In …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayCollection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… by ACH, this is the date that funds are made available in the vendor’s bank account, which is two business days …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-osc