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Berkshire Union Free School District – Financial Condition (2015M-310)
… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Payroll Improvement Project Bulletin No. PIP-003.1
… by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to … their designated queries in a test database prior to Go Live as some of the queries may not work in version 9.2 and … Testing and Training and update as necessary after Go Live. An updated Query Data Dictionary* listing PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andHartford Central School District – Cafeteria Collections (2018M-10)
… in Washington County. The District, which is governed by a five-member Board of Education, has approximately 440 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether … and cost-benefit analyses for real estate transactions to ensure the School’s best interest. … Elmwood Village …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mOpinion 2002-6
Whether the highway may be so designated if there is sporadic usage mainly on weekends of certain camps that depend on the highway for access
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Administration-approved use and the recipient's treatment is for that other use. To protect public safety, State laws … ED drugs approved to also treat BPH or PAH may not have had diagnoses of BPH or PAH – elevating the risk of … services to treat ED, if an MCO finds out the recipient is a registered sex offender, the MCO merely does not pay for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare … services that are not covered by original Medicare (e.g., dental services). Plans reimburse health care providers for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… Board. “As not only a legislator but also a practicing pharmacist, I appreciate the efforts of Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionState Agencies Bulletin No. 2164
… be turned over to the Office of Unclaimed Funds in April 2024. Outreach to employees with uncashed paychecks issued in … on the employee’s 2023 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or reversed … (Inst) deadline. Federal, State, and Local withholding wages and taxes will not be reduced. Only Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksDiNapoli Finds Slow Property Tax Growth for Local Governments
… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority … and Heavy Industrial Parks. The assets operate in tandem to advance the Authority’s mission, which is to create sound …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesOverlapping Real Property Tax Rates and Levies - FAQs
… presents real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, … district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… new recurring spending without identifying resources to pay for it. Reserves Grew But Remain Below Pandemic Levels …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingState Agencies Bulletin No. 1682
… Medicare tax deficiency and have since left the New York State payroll Background Employees who have taxable income … both the employee and employer share of the taxes to the United States Department of Treasury. When an employee’s net pay is not sufficient to withhold the employee’s share of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactOpinion 92-33
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum … ch 697, §1; see also The Sisters of the Resurrection, New York v Daby , 129 Misc 2d 879, 494 NYS2d 279). Separate … for contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional …
https://www.osc.ny.gov/legal-opinions/opinion-92-33