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Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-2302018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCUNY Bulletin No. CU-724
… Charitable Campaign deduction, the agency must insert a new row using the beginning date of the pay period in which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of East Hampton - Budget Review (B21-7-11)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed … 2008 and December 31, 2009. New York State Local Finance Law requires municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… tax levy growth will be limited to 2% for a third time in four years for local governments with calendar fiscal … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. The Office of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … revenue attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… policies or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Bolivar – Community Development Block Grant (2013M-353)
… the Town Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… of Interest Empire State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director ( …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2048
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be … be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Westchester County – Court and Trust Funds (2024-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Sole Custody Reporting
… and/or “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The … dispensed to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) … managed care. Managed care organizations (MCOs) are required to send DOH detailed information about each drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… lead exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… January 2019 through December 2022. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Critical Systems (Follow-Up)
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do not involve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEarnings Limits – Enhanced Reporting
… $350,000 April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 $330,000 April 1, 2022 – March 31, 2023 $305,000 April 1, 2021 – March 31, 2020 $290,000 April 1, 2020 – March 31, 2021 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limits