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Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development … provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each …
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
… issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York … they have on local governments and school districts. "Property tax exemptions can be a valuable tool to improve … totaled $457 billion, approximately 30 percent of total property value ($1.5 trillion). When compared to 2006, this …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionCUNY Bulletin No. CU-329
… the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY nonresident alien … income tax treaty rate for nonresident aliens temporarily in the United States on “F,” “J,” “M” or “Q” visas. In order to report this income separately, OSC has …
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 … is considered a qualified tax exempt scholarship if the amount paid to an individual is used for tuition and fees … and equipment required for courses of instruction at the educational organization. IRS regulations require that …
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
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching algorithm …
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)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling … made by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card …
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)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
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)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, 2016 through … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … Town of Kent Procurement and Information Technology 2017M85 …
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)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Travel Advisory No. 18
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … increased the amount owed by a district, annually to the state, for its share of the cost of future employee … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Payroll Improvement Project Bulletin No. PIP-015
… job in two or more agencies. Each agency will continue to make changes according to the forms received by their … paid via direct deposit in at least one job may need to make a selection in order for records to be converted … record to paper check for any affected employee who does not have an election recorded in the Conversion Table. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … the providers. The audit covered the period April 1, 2015 through September 30, 2015. Background The Department of … of Health, the Department’s online marketplace for health insurance; $1,052,058 in overpayments for claims billed with …
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
… Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … and Social Security Law (RSSL); and Public retirees you have hired as contractors or consultants, as their earnings … earnings limit. Reporting data for employees who have not joined NYSLRS means we will already have it on hand …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followCollection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Barker Central School District – Purchasing (2016M-208)
… Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208