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Improper Medicaid Payments for Childhood Vaccines (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Improper Medicaid Payments for Childhood Vaccines Report 2017S41
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followOversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … did not require, and officials did not perform, a periodic inventory count or an unannounced asset count for district …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 837
… Purpose To advise agencies of the change in providing corrected wage information to employees. … Employees Employees who repay wages that were paid in error in a prior year through an AC 230 Effective Date(s) … remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department … terms and conditions of the contracts. SED officials did not obtain any reports from the 13 contractors at the time of … the advanced funds they received. As a result, SED did not have assurance the contractors expended the funds as required …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsPiseco Common School District – Authorized Investments (2023M-172)
… did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not … Key Recommendations Consult with the District’s attorney and consider market conditions to place unauthorized … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172State Agencies Bulletin No. 2006
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … Eligibility Criteria: Employees who work at DOCCS and have overtime earnings effective 11:00 pm on 02/09/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … Eligibility Criteria: Employees who work at DOCCS and have overtime earnings effective 11:00 pm on 02/09/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainSignal Maintenance, Inspection, and Testing (Follow-Up)
… the Task Codes we examined. Signals also did not have an inventory system to account for all of the equipment (units) … us at the time that the EAM system would also manage inventory, but would take about three years to complete. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … office evaluated 526 villages, which predominantly have a fiscal year ending on May 31. The 2018 scores are the … necessary and required annual financial reports and did not receive a score. In January, DiNapoli released fiscal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpen Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds … schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s degree full time at CUNY …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli Announces Fiscal Stress Scores
… Fiscal Stress Monitoring System was implemented in 2013 to keep the public informed about the factors impacting …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Metro-North Railroad (Metro-North) used … purposes, and whether the funds were properly monitored to prevent fraud, waste, and abuse. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0State Agencies Bulletin No. 1813
… is to inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in tax year 2020. Affected … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1813-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2020Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating … hydropower agreements, and permit holders has not been sufficient to cover the District’s annual needs. … balance has grown significantly and its reserves have been liquidated to cover significant liabilities …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfDiNapoli: MTA Financial Outlook Improved
… The outlook for the Metropolitan Transportation Authority’s (MTA) budget has improved considerably over the past year … years 2016 through 2020. The MTA projects a year-end cash balance of $200 million in 2016 (two-thirds higher than previously …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli: Comcast Agrees To Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today a … made with corporate funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli … Court decisions governing political contributions, it’s more important than ever that shareholders continue to call …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spending