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Opinion 92-3
… receiving any gift having a value of $75 or more, in the form of, inter alia , a loan, under circumstances in which it …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… neighborhoods in the Bronx; East Harlem in Manhattan; Carroll Gardens-Red Hook in Brooklyn; and Arverne … growing in the future." Senator José M. Serrano (D, WF- Manhattan/Bronx): "The communities I represent in the South … This report by Comptroller DiNapoli is a great step." NYC Health Commissioner Dr. Mary Bassett: "I want to thank …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingState Agencies Bulletin No. 328
… Refer to the final three sections of this Bulletin for: strategies to determine if a query should be renamed new … by the agencies, OSC will begin the testing process. Strategies for Renaming Queries Public Queries Query users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours, but … ensure New Yorkers are being helped this fall and winter when they complain that they have no heat or hot water.” City … rises about 30 percent. The audit noted that HPD does not provide tenants with a window of time to be …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… negatively affect economic growth and state and local tax collections. Policymakers must give attention to policies …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashAndover Central School District - Financial Management (2018M-145)
… by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145State Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s for employees who received Military Stipend Earnings in 2006, 2007, 2008 and 2009. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedFiling Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Requirements and wish to file for a disability benefit now, you must file an Application for World Trade Center … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… reasonably ensured that Medicaid claims were submitted from approved providers, were accurately processed, and … of a potential $20.3 million overpayment resulting from a reimbursement rate that was incorrectly updated on a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followOperational Advisory No. 12
… OSC will issue a monthly operational advisory regarding open accounting periods. Currently, the sub modules (Accounts … Billing, Accounts Receivable, and Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesFire Prevention, Safety and Control
… safety experts and the development of standards for fire drill frequency, sprinkler and fire alarm maintenance …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationState Agencies Bulletin No. 238
… Service Affected Employees Employees who are being paid from a position (incumbents) or who are on a leave of absence … not take appropriate action, the employee may be removed from direct deposit and the employee's check may be held by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsHigh Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls … site because the area was determined to have polluted ground water. The District is jointly supervised by the Town … did not reconcile the amount of water purchased from New York City to the amount it billed its customers. Key …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… Ensure that each club maintained a separate set of records from those of the central treasurers. Officials did not: … at each location whose duties are distinct and separate from the duties of the other officers. Ensure that a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activitySeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee … Require that the Director generate a daily cash report from the System and reconcile collections daily. Restrict …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102North Shore Public Library – Financial Condition (2013M-344)
… each of the fiscal years 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library … not received or requested adequate financial information from the Library Director, including cash flow projections, …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of Nichols – Financial Condition (2013M-50)
… for the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State aid and non-property tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50