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Selected Payments for Special Items Made to Arden Hill Hospital from January 1, 2011 through March 31, 2011 (2012-S-54)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to Arden Hill Hospital (Arden Hill) on behalf of the New York State Health Insur
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s54.pdfTown of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214State Agencies Bulletin No. 1532
… Purpose To inform agencies of the process for handling the late submission of Form AC230 … timely. The Control D Report NPAY539 (Non-Negotiated Payroll Checks) as described in Payroll Bulletin 908 … Payroll Deductions mailbox. … To inform agencies of the process for handling the late submission of Form AC230 Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… Purpose To inform agencies of the process for handling the late … considers overpayments for 2015 that are returned in 2016 to be income in 2015 for reporting purposes because the … after the January 4, 2016 deadline, the employee is due a corrected wage statement (Form W-2C). However, in most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1365
… Effective Date(s) Immediately Background AC230s received by January 5, 2015 will be reflected in the employee’s 2014 … 2014 AC230s submitted with original checks and received by February 27, 2015. OSC Actions OSC is required to issue a … the funds and a credit letter will be sent to the employee by OSC. Agency Actions Agencies must be diligent in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1288
… Purpose To inform agencies of the process for handling the late … considers overpayments for 2013 that are returned in 2014 to be income in 2013 for reporting purposes because the … after the January 6, 2014 deadline, the employee is due a corrected wage statement (Form W-2C). However, in most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014State Agencies Bulletin No. 1214
… for reporting purposes because the employee had use of the funds (constructive receipt).As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1127
… For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and agency … by January 6, 2012 will be reflected in the employee’s 2011 Form W-2 and be refunded in full to the agency … Form - W2 Reporting The IRS considers overpayments for 2011 that are returned in 2012 to be income in 2011 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… in over seven years. The Division’s Mainframe information system is antiquated and captures only limited data. … Key Recommendations In designing a new data management system, include features that will allow the Division to more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceSelected Aspects of Incident Intake and Investigation
… a hotline, establish a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and timely and are referred to law enforcement when …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain … of which starts from the in-service date, to ensure the vehicle is in good working order. Annual Service Operations …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesOpinion 2006-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of … the case of a letter of credit issued by qualifying FHLBs. 4 July 27, 2006 Joel Kleiman, Commissioner of Finance County …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Creditable Service – State Police Plan
… an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517DiNapoli: Fiscal Stress May be Looming for Glens Falls
… that outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsOpinion 94-12
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, … be in exchange for fair and adequate consideration. Prior to negotiating with any particular lessee, the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12NYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… made the following statement today: "It's disappointing and shocking that a regulator would issue such an uninformed and unprofessional report. This report was emailed to our … have known the aggressive steps that Comptroller DiNapoli and CIO Vicki Fuller have taken to reduce hedge fund …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-services