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Whispering Pines Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2013-S-48)
To determine whether the costs reported by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were properly calculate
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s48.pdfDiNapoli Announces $500 College Savings Sweepstakes
… announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes … announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college Winnings from the sweepstake …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
To determine if BlueCross BlueShields Empires payments to St Peters Hospital St Peters for special items were made according to the provisions of the
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… (Mount Sinai) for special items were made according to the provisions of the agreement between Empire and Mount Sinai. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … for special items should be related to Mount Sinai's costs to acquire them. Key Findings We reviewed six claim …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… (Empire’s) payments to Arden Hill Hospital (Arden Hill) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… organization for his personal use of an official vehicle in a timely manner. Both audits found lax oversight of … and eliminate questionable spending.” The OTB was formed in 1973 and is owned by 15 participating counties and the … are distributed to the participating municipalities. In the first audit, DiNapoli’s auditors examined the OTB’s …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksState Comptroller DiNapoli Releases School District Audits
… DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually … them in January 2022. BOCES lacked adequate procedures to ensure the administrator returned all forfeited funds from … question whether the change orders may have been split to avoid having to seek competitive bids for the additional …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time … Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid … not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Reporting Requirements Webinar Presentation
Required Reporting Webinar PDF Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/required-reporting-06-24-20.pdfOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29IX.2.B Terminology – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. System for Award Management (SAM) is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyIsland Trees Union Free School District - School District Website (S9-19-34)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … audit. Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the … District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a website … respond to our audit. … Determine whether the Beacon City School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27State Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered* by an employer provided … hourly, and seasonal, provide eligibility for retirement system membership. Therefore, most State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2167
… considered covered by that plan. Therefore, most rehired retirees (commonly known as Section 211 and 212 employees) … . Agency Actions: OSC is unable to identify: Pre-PayServ retirees of the State of New York; or Employees who retired … must carefully review the payroll records of rehired retirees to confirm that the employee did not make 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered* by an employer provided … hourly, and seasonal, provide eligibility for retirement system membership. Therefore, most State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6State Comptroller DiNapoli Releases Municipal & School Audits
… pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a total of $4,792 … authorized by the board of education. Officials also paid 16 employees perfect attendance awards totaling $2,550 that … not support approvals for miscellaneous payments totaling $16,706 made to seven employees or support class coverage …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 825
… bargaining unit that was previously settled during Fiscal Year 2007-08 will be reviewed by OSC to insure the salaries … who received an Increased Hiring Rate during Fiscal Year 2007-08 or Fiscal Year 2008-09 in order to determine whether the salary will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employees