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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … auditors found Medicaid paid $285,641 on behalf of 14 sex offenders. In a follow-up, auditors found … procedures that could result in motor carriers operating out of compliance with requirements for school bus drivers …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… applying. The PPP initially required that 75 percent of loan funds be used to cover payroll costs (later lowered to 60 percent) in order to qualify for loan forgiveness. For smaller family-run businesses, payroll … averages of 59.3 percent and 57.9 percent respectively. Personal services firms, including salons, funeral homes and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative … bank statement. Similarly, agency deposits not shown on the monthly bank statement must be investigated and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsRecent Trends and Impact of COVID-19 in Brooklyn
… was the epicenter of the COVID-19 pandemic in the United States. Since then, the City has had multiple pandemic waves … against COVID-19 were approved for adult use in the United States in December 2020, eligibility was expanded in phases … Brooklyn. International firms were establishing a United States presence in the borough, and several public arts and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOther Bulletin No. 55.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAbout Statement No. 67 – Governmental Accounting Standards Board
… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension plans calculate and report the Net Pension Liability. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Unified Court System Bulletin No. UCS-304
… current grade during the fiscal year and have been rated at least “Satisfactory” to be eligible for an increment in … equal to or greater than the maximum and have been rated at least “Satisfactory” to be eligible for a longevity step … effective date; and Received a performance rating of at least “Satisfactory” for service during the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli Releases Municipal Audits
… 2010 through 2014. Operating surplus and excess reserves result from the levy of excessive property taxes. Village of …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Guilderland Central School District and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… Authority’s (NYPA) mission is to “provide clean, low-cost and reliable energy consistent with our commitment to the environment and safety, while promoting economic development and job development, energy efficiency, renewables and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followExamination of Pitts Management Associates (PMA)
… written contracts exacerbated these conditions. As a result, we question the accuracy of $74,674,978 of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … Improve controls over the collection and reporting of fees by: separating the handling and recording of cash receipts to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … providers of about $25 billion. The claims are processed and paid in weekly cycles, which averaged about 6.3 million …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Comptroller DiNapoli Releases Municipal Audits
… , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-38
… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … change would coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Efforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity … include filing a warrant, serving a levy (a legal seizure of property), and performing applicable searches to locate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesCUNY Bulletin No. CU-713
… is to provide the City University of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver … The CUNY Health Benefits Buy-Out Payment is supplemental taxable wages, will be included in the employee’s taxable gross and is subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-out