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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… [read complete report - pdf] Audit Objective Determine whether … $5,144, sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 96-1
… AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual … should not overshadow the broader economic picture in New York, where we need all sectors to enjoy full recovery … to the prior year. DiNapoli projects the 2023 bonuses in New York City’s securities industry will generate $4 million …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – World Trade Center Presumption
… for this benefit? I retired after working at the World Trade Center site. If I develop a qualifying condition, does … public service. Would I be eligible to apply for World Trade Center accidental disability benefits? Is there a … to file for a reclassification of my benefit to a World Trade Center accidental disability benefit? I already retired …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… you are adjusting Days only, you only need Transaction 3 on the report. You cannot adjust the deductions. If you are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides … recipients are also enrolled in Medicare. Under Medicare Part C, also known as Medicare managed care or Medicare … benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … 31, 2013 were appropriate under the terms and conditions of the contract. Background The Attorneys for Children …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… Program The Commission regulates 650 utilities responsible for a wide range of services across the State. Through its … affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services for New … applications for potential mergers and acquisitions, rate cases, and other agreements. Often, approval of these …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… planned as part of the upgrade including changes to the navigation and page used to maintain employees’ enrollment in … be the same as they were in v 9.1. USA-Pension Plans Navigation Change Pension enrollment information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-317
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … Pay Period 19L, paychecks dated 01/05/2022 as pay periods in which campuses can submit their UUP 2021 Discretionary … Date) are eligible to receive the Discretionary Increase. In addition, employees receiving the 0.5% allocated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesState Agencies Bulletin No. 1852.1
… Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s taxable gross … beginning after December 31, 2017 and before January 1, 2026), the maximum fair market value of a vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedProblem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program … is responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling services; developing and ensuring access to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in … For calendar year 2014, the Agency had 10 active projects, and it entered into four sublease agreements with businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… for recordkeeping, closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… not properly classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking … January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a … Town of Eastchester Parking Ticket Collections 2012M246 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246