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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … member’s other subscriber plan. Department of Health – Medicaid Program – Recovering Managed Care Overpayments for …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- … bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of interest on investment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… Plus (2015-S-47) For the period Oct. 1, 2010 through Dec. 31, 2014, DOH made 190,686 improper or questionable … overdue and annual reports were delinquent as well. As of Dec. 1, 2016, 391 cemeteries (22 percent) had not been …
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 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseArchived: Legislative Session 2015 –2016
… Notice of Reserve Funds – Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… The VMU uses this information to add the individual or business to the vendor file or obtain a single payment or … permanent residence is outside of the US. In order to do business with New York State, US foreign vendors must have a … forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August … more than $1,500; however, these resolutions made no mention of quotes or bids to be obtained prior to such …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Industrial Development Agency Board Governance (2017-MS-1)
… operations 1 . For new projects, the law requires standard application forms for requests for financial assistance, … annual assessments on project progress including job creation and retention, as well as policies to recapture, … contained incorrect information, including inaccurate job creation and retention numbers, project status and transfer …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Property Tax Exemptions Top $450 Billion
… districts. "Property tax exemptions can be a valuable tool to improve housing affordability or fuel economic growth," … be carefully considered and periodically revaluated to determine their effectiveness." In 2016, 2.7 million … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionCUNY Bulletin No. CU-329
… A scholarship is an amount given to an individual for study, training or research; it does not constitute compensation for personal services. According to Internal Revenue Code … scholarship if the amount paid to an individual is used for tuition and fees required for enrollment or attendance at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in PayServ. Affected Employees SUNY nonresident alien … income tax treaty rate on nonresident aliens temporarily in the United States on “F,” “J,” “M” or “Q” visas. In order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsManagement of the Student-School Matching Algorithm
… priorities, and admissions methods. For each school year from 2018-19 to 2024-25, more than 70,000 students … temporary housing – For admissions into the 2023-24 school year, there were 7,000 students in temporary housing (such as … of 39 students for admission into the 2023-24 school year, we found 31 who were likely low-income because they …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Opinion 2003-7
… and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed … and necessary preliminary costs, such as engineering and legal expenses, related to a capital improvement at a town … the town planning board has made a finding that a "proper case" exists for requiring that a park or parks be suitably …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7