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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Comptroller DiNapoli Releases School Audits
… a combined total of almost $12.6 million. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon … providers. In addition to this case, his investigations have resulted in multiple criminal convictions and the … Thomas P DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDelaware County – Court and Trust Funds (2022-C&T-2)
… filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Accounts Payable Advisory No. 32
… refer to the instructions for the applicable 1099 Form on the IRS’s website or contact BSE’s Federal Reporting Unit … year due to 1099 reporting changes. For more information on 1099 processing, please refer to Accounts Payable Advisory …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsContract Advisory No. 3
… that is changing should be entered. Any fields that do not need to be modified should be left blank. … when the amendment is extending the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web … password. Resources 2024 Virtual Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) Presentation (PDF) …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… coinsurance. The objective of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOpinion 97-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business) GENERAL … 387 NYS2d 385), it has been our view that zoning changes do not result in a contract with a municipality for article …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 90-11
… did not apply to state and local governments ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in Garcia v San Antonio MTA , 469 US 528, …
https://www.osc.ny.gov/legal-opinions/opinion-90-11State Comptroller DiNapoli Releases Municipal & School Audits
… A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11%. BOCES …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-36
… on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for … funds. Hence, liability exists whether or not the sheriff is personally at fault, and even if loss is caused entirely … , (50 NY2d 247, 428 NYS2d 665, 406 NE2d 481 [1980]), where the court strictly construed the language of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Releases School Audits
… a procurement policy, the corresponding regulations do not provide adequate guidance. Fonda-Fultonville Central … County) A number of software applications installed on the BOCES’ computers were not business-related or … with the acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-581
… employees meeting the following eligibility criteria on 3/16/2017 may be eligible for the General Salary Increase … provided in the memorandum issued by Carmelo Batista, Jr. on 8/4/2016. Agency Actions CUNY must submit the necessary … taxes and income taxes. The monies will be reported on the employee’s Form W-2. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-581-2017-general-salary-increase-new-york-state-nursesContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Mental Health Board (Shorefront) complied with the prevailing wage laws under its janitorial contract with the … Under the New York State Labor Law, contractors must pay prevailing wages for the locality where the work is performed … showing it was paying the employees at the prevailing wage rate, when the wages paid were in fact substantially below …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawGreene County Industrial Development Agency – Management Practices (2013M-95)
… formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, … it to effectively hold businesses accountable when they do not comply with employment reporting requirements or meet … GCIDA to recover the financial incentives if businesses do not produce the intended benefits. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ capital investments. Although businesses/firms indicate on their application the intended capital investment, they … their capital investments. As such, GCIDA officials have no assurance that the businesses/firms are meeting their …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project