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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services

… Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation … Key Recommendations Review the overpayments we identified and make recoveries, as appropriate. Formally remind …

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services

Wyandanch Union Free School District – Budget Review (B23-7-1)

… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… Purpose of Audit The purpose of our audit was to assess internal controls over tax … has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

Taxable Travel

… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel …

https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel

Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the deficit started declining in the 2009-10 fiscal year when the New York State Education Department and the New York …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial

Travel Advisory No. 2

… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … an employee or to maximize travel expense reimbursement. In most cases, the official station will be the employee’s …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Saranac Central School District – Payroll (2015M-298)

… Purpose of Audit The purpose of our audit was to evaluate the … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

State Agencies Bulletin No. 1206

… List Supports browsers FireFox 6, Internet Explorer 9.0, Adobe 9.0 and the latest version of Java Issues Corrected: … printing or saving should contact OSC’s CIO Help Desk at (518) 486-6745. Questions Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. ( …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade

DiNapoli: Tax Cap Nears Two Percent for 2018

… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018

Village of Red Hook – Information Technology (2020M-89)

… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Health, Safety, and Accessibility in District 75 Schools

… Objective To determine whether the New York City (NYC) Department of Education (DOE) is … classrooms. Lack of the required supply of epinephrine pens (EpiPens) to be used in case of allergic reaction …

https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schools

State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program

… Empire State Development Corp. (ESD), the entity in charge of doling … tax credits to companies that pledge to expand in New York state, could not verify that many of the companies …

https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-program

Opinion 92-9

… to "appear before a court or other tribunal". Section 72-o does not define what it means to "appear before a court or … of a court during a phase of a judicial proceeding which does not take place in a courtroom before a judge. For the …

https://www.osc.ny.gov/legal-opinions/opinion-92-9

Parole, Division of

All agency audits from 2009 to present.

https://www.osc.ny.gov/files/state-agencies/audits/zip/division-parole.zip

Table of Heirs

A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the

https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdf