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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain … procedures to supplement it. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Property Tax Exemptions Top $450 Billion
… financial responsibility for the offset in tax burden, it is vital that exemptions be carefully considered and … New York, both in total dollars and number of exemptions, is the "residential" category. In this category, the state's … taxpayers, since the school tax on the exempt amount is reimbursed by the state. The next largest categories of …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionIndustrial Development Agency Board Governance (2017-MS-1)
… January 1, 2014 through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the … and certain other facilities. The overall goal of an IDA is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Audits
… Projects (2018-S-70) LIRR’s capital management process is guided by a series of Department of Program Management … With the Reimbursable Cost Manual (2020-S-25) Mary Cariola is a not-for-profit organization located in Monroe County … who are three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsMitchell-Lama Vacancies (Follow-Up)
… housing to middle-income families. The New York City (NYC) Department of Housing Preservation and Development (HPD) … year and eight apartments vacant for more than 3 years. At one development – Lindsay Park in Brooklyn – 15 apartments … report. Of the initial report’s six audit recommendations, one was implemented, four were partially implemented, and one …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, comprising the … Mission) to provide homeless services. Rescue Mission is one of the largest providers of homeless services in … actual costs. OTDA, pursuant to its Administrative Manual, is responsible for reviewing each shelter’s operating budget, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followUnified Court System Bulletin No. UCS-151
… upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible employees on Workers' … upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible employees on Workers' … in Negotiating Unit G9, the Uniform Allowance payment is payable in June to those employees appointed between July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceXVI.3.B Fund Accounting – XVI. Financial Reporting
… that are further divided into fund types. A fund type is the grouping of all funds of similar characteristics and … A list of the State's funds, classified by fund type, is set forth in Section 3.C - State Funds Included in the … activities and characteristics of the different fund types is necessary for a complete understanding of governmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 92-47
… a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be … and used for the E911 system costs, we note that there is no requirement in article 6 that interest earned be … as other revenues within the fund in which the account is included. We note that this conclusion is consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Archived: Legislative Session 2015 –2016
… IDA Reform – Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / … of Reserve Funds – Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 … Corrections – Signed into law on September 29, 2016 as Chapter 337 of the laws of 2016 – A.7292-C (Farrell) / …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Comptroller DiNapoli Releases Audits
… BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program created to carry out Executive Order 88 (EO 88), … committed projects (incomplete) are added, the reduction is 22.6%. However, the report includes 123 projects of 158 … Education Law (Law), the State Education Department (SED) is responsible for enforcing a requirement for mental health …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… by the remit-to addresses of PO BOX 4648, Trenton, NJ or PO BOX 101956, Atlanta, GA 1000000049 VERIZON NEW ENGLAND INC - for services provided in the New England area excluding New York State, which is … review the invoice and select the correct remit-to address in the Payments tab of the voucher to ensure the payment is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Who to Report – Enhanced Reporting
… not eligible to join NYSLRS. To determine whether someone is an employee or a contractor/consultant, please refer to … criteria for mandatory NYSLRS membership, or if membership is optional and they decide to join NYSLRS instead of the … – their first date of employment if their membership is mandatory , or the date they joined NYSLRS if their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program (Program), established in 2011, … or underemployed youth aged 16 to 24 who live in New York State and to whom one or more additional criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccountability and Surplussing of Vehicles (Follow-Up)
… extent of implementation of the recommendations included in our initial audit report, Accountability and Surplussing … Key Finding OPWDD officials have made some progress in correcting the problems we identified in the initial report. However, improvements are still …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followState Comptroller DiNapoli Releases Audits
… benefits for paying health care claims when an individual is covered by more than one insurance plan. Auditors … a result of an accident. The Department of Motor Vehicles is responsible for tracking the expenses of administering the … The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-audits