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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's … and found officials did not follow a competitive process when selecting two professional service providers paid a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPersonal Income Tax Refunds
… in the following table: Reason for Stopping Refund Number of Refunds Dollar Value of Refunds Taxpayer claimed … based on incorrect information such as fake or inflated number of dependents or understated income 6,860 $21,597,215 … taxpayers claiming unwarranted credits. This allowed us to stop 1,976 questionable refunds valued at almost $6.4 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsYaphank Fire District – Claims Processing (2013M-51)
… claims. At monthly meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … trends − as well as identified current and future needs − when developing budget estimates that are consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 1125
… Purpose To inform agencies of employee Social Security Number restrictions in the National ID field … ID field by both the AI (Automated Interface) file and on-line data entry process: SSNs with the numbers “900-999” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsArdsley Union Free School District – Financial Management (2024M-13)
… budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13State Agencies Bulletin No. 1477
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … not be making any changes to the Department Budget Table USA on or after March 24, 2016 until the April 6, 2016 … not be making any changes to the Department Budget Table USA on or after March 31, 2016 until the April 14, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overOpinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… the former president and chief of the Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. … "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 meant to protect his …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the “State Contractor”) where … followed, or if they seek an exemption from the Contract Reporter advertising requirements that apply to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 94-28
… of the existing district (County Law, §268), the formation of one or more extensions to the existing district (County Law, §274), and/or the formation of one or more additional districts (see County …
https://www.osc.ny.gov/legal-opinions/opinion-94-28XII.6.J Paying a Refund – XII. Expenditures
… revenue from individuals or businesses where all or part of the amount paid must be refunded to the payer. In the … in the following table provide the unique coding to use when processing a voucher for a refund. Business Units must use a single payment voucher when paying a refund. Business units must give special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… to employees in New York City’s securities industry for 2024 reached $244,700, up 31.5% from last year, according to … economy and our fiscal position, which relies on the tax revenue it generates. However, increasing uncertainty in … such as BlackRock, which is increasing its footprint in Hudson Yards to over a million square feet. Methodology …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … in Mitchell-Lama units) on the manually prepared lists or when those notations were made. Several notations we tested … managing agents, nor did they take corrective actions, when appropriate. Key Recommendations Formalize procedures …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsDiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … percent, from a year earlier. Total receipts exceeded the latest projections by $75.1 million, primarily because of … tax collections which were nearly $120 million over the latest projections. This variance was offset by lower than …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportInfrastructure Inspection and Maintenance (Follow-Up)
… audit report, issued on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection … the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… rate paid to nursing homes. The audit identified $9.6 million in potential MCO overpayments for DMEPOS items that … needs to review and recover, as appropriate, the $9.6 million in DMEPOS claims identified. Additionally, the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, … Transaction Entry Electronic Certification Submission Date Online Back End Split Entry Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 95-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and …
https://www.osc.ny.gov/legal-opinions/opinion-95-6