Search
Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107State Agencies Bulletin No. 1542
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2017 and other related topics. Affected Employees Employees … The schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 will be announced at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating … records for accuracy. City officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… Employment Program (SYEP) and Comprehensive Afterschool System Program (COMPASS). Ridgewood had 27 contracts with …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The clerk, Trudy Harper, 40, was arrested in June and charged by Ulster County District Attorney D. … After pleading guilty earlier this year, she was sentenced in Saugerties Town Court on March 4. Harper was sentenced to …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsState Agencies Bulletin No. 1201
… entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective … those PayServ users with a “need to know.” OSC Actions The online Rehire, Concurrent Hire, and Transfer transactions … mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site for additional updates on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated oil and gas …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… as fiduciaries of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' … in the nation. The Fund's fiscal year ends March 31, 2018. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsChatham Central School District – Financial Condition (2015M-161)
Chatham Central School District Financial Condition 2015M161
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. The Empire Plan … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceComptroller DiNapoli Releases Municipal Audits
… and five recommendations were not. Yates County Industrial Development Agency (YCIDA) – Receipts and Disbursements …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates … “The economy exhibited resilience in the first half of the year,” DiNapoli said. “Continued job gains, wage growth, and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearXIII.10 Overview – XIII. Employee Expense Reimbursement
… as described in the following Sections of this Chapter: 10.A - Refunds Owed to the State by an Employee - Using a State-Issued Check 10.B - Refunds Owed to the State by an Employee - Using an Employee Check 10.C - Refunds Owed to the State by an Employee 10.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s … The written policy for reserves does not address how the suitable balance for each of the reserves will be … balances will be used and replenished to finance related costs. … Lancaster Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Administration and Collection of Real Estate Transfer Taxes
… covers RETT collections received during the period January 16, 2016 through December 31, 2017. Background The RETT was … remit the tax to the Department. During the period January 16, 2016 through December 31, 2017, the Department collected …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … a service must be reasonably related to the municipality's cost of providing the particular service (1992 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Unclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… of asset Purchase Order/Contract Number Organization unit charged with custody Location (department/division, facility, building number, floor) Fund and account from which purchased Quantity Method of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsAgency Guidance to Employees on Determining Value of the Personal Use of Employer-Provided Chauffeur Services
Agency Guidance to Employees on Determining Value of the Personal Use of Employer-Provided Chauffeur Services
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att2.pdfAgency Guidance to Employees on Determining Value of the Personal Use of an Employer-Provided Vehicle
Agency Guidance to Employees on Determining Value of the Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att1.pdf