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State Agencies Bulletin No. 1401
… Purpose To inform agencies of the revised timeline for the testing and conversion of the account codes in PayServ to the statewide COA used … across PayServ and SFS, allowing for easier reconciliation of payroll charges. Due to the delay in the SFS EE1 project, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 2006-2
… (procedures when increase in maximum amount to be expended is funded by private contribution) WATER DISTRICTS -- … (procedures when increase in maximum amount to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A … seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 94-15
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- Deposits and Investments (of … funds and endowment funds, including donations made to a school district from private sources in the form of gift, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public … The former treasurer of the Le Roy FD and the Firemens Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsIX.6.F Agency Draw Procedures – IX. Federal Grants
… reimbursement will be requested in a timely manner. It is essential that state agencies understand the impact that … State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is processed or the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… or $116 million less than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since March, when the COVID-19 … in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on revenues for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… additional sources of health care coverage. DOH's policy is to exclude Medicaid recipients from mainstream managed … and will be taken to address them. The agency's response is included in the audit. DiNapoli's auditors worked with New … health insurance. The Medicaid Inspector General's office is currently engaged in a "clean-up project" to disenroll …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… employer. The Department of Health’s (Department) policy is to exclude Medicaid recipients from enrollment in … in the initial audit report; however, additional action is needed. For the one-year period ended September 30, 2019, … timely identification of recipients’ comprehensive TPHI is essential to preventing improper premium payments, OMIG’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followOpinion 88-31
… issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-88-31State Public Health Emergency Medical Stockpile
… DOH’s Office of Health Emergency Preparedness (OHEP) is responsible for coordinating and managing all activities … and real life, such as during the COVID-19 pandemic. OHEP is responsible for purchasing, receiving, maintaining, and … DOH’s Medical Emergency Response Cache (MERC), which is located at warehouses across the State and includes …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A village may not contract to provide, at the expense of the private owners, a village employee to perform testing … may enter into a contract to provide at the expense of the private owners a village employee to perform testing …
https://www.osc.ny.gov/legal-opinions/opinion-92-55IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… for expenditures chargeable to debt service appropriations is restricted for Office of the State Comptroller and Public … when a State debt issuer (most likely a public authority) is using some excess cash on hand to defeasance some routine … – Miscellaneous Used for any miscellaneous cash that is being applied toward a debt service payment and which will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1NYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… we've seen the damage that occurs when companies fail to stop such abhorrent behavior." …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentImproper Payments for Brand Name Drugs (Follow-Up)
… name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name drug is necessary by directing pharmacies to “dispense as written” … drugs through NYRx, the Medicaid Pharmacy Program, which is FFS. The objective of our initial audit, issued on …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… billion to $2.2 billion, and the gaps for fiscal years 2019 and 2020 are essentially unchanged at $2.9 billion and … is an important part of the local economy. An estimated $20 billion in federal funds flow through the state budget to … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… only limited benefits information to customers. OMH is also unable to determine with certainty whether an individual is actually eligible for the benefits for which they provide … do not have access to the application because WINR is only available to individuals working with an employment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andState Agencies Bulletin No. 2112
… populated with the Employer Identification Number for the company for which the Form 1042-S is being issued. CUNY … Withholding Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for which the Form 1042-S is being issued. City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholding