Search
Selected Controls Over the Property Tax Assessment Process
… the assessments were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is … adequately monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, … To determine if the Department of Agriculture and Markets Department is …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community … To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) The … STATE COMPTROLLER DiNAPOLI RELEASES MUNICIPAL SCHOOL AUDITS New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughState Agencies Bulletin No. 268
… Purpose Social Security and employee identification numbers will no longer be displayed on the employees' check … Social Security and employee identification numbers will no longer be displayed on the employees check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationTown of Poestenkill – Credit Card Purchases (2024M-34)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases including, but not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Capital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the … at Capital One Bank and to assess the appropriateness of financial transactions involving these accounts. Our audit … area. The MTA is governed by a 23-member Board of Directors, whose members are nominated by the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsTown of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115State Agencies Bulletin No. 2152.1
… abandoned property after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee … OSC Actions: In accordance with Abandoned Property Law §1422, an initial outreach letter was sent to all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksState Agencies Bulletin No. 2229
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and PEF and … Location Pay Mid-Hudson payment is earned. The following chart provides the new Fiscal Year 2024-2025 rates in effect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2228
… Sea LOC Mid Hud ovr 1425-7.5hr (LCH) $0.79/hour Chapter 361 of the Laws of 2022, which implemented the 2021 - 2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York: Lehman College - Controls Over Bank Accounts … found weaknesses in the monitoring and authorization of bank accounts, which increase the risk that Lehman … conduct transactions using unauthorized accounts. A review of Lehman’s accounts found that a non-tax-levy account …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2171
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 … to participate in the annual cash out. The payment is calculated at the straight time rate based on the … Date: Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outCity of Newburgh – Budget Review (B23-6-9)
… a tax overlay, which could potentially create a revenue shortfall in 2024. During our review of the City’s proposed … are available in case of unanticipated expenditures or a shortfall in revenues during the fiscal year. Review the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… collective bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeAbout the New York State Comptroller's Office
… government accountable while protecting the peoples money …
https://www.osc.ny.gov/about/about-comptrollers-officeState Agencies Bulletin No. 2152
… 2022 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned property after … remain uncashed as of April 2024 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCity of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Disposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devices