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Delaware County – Court and Trust Funds (2022-C&T-2)

… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for safekeeping … 3 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates

… covered the period from January 2018 through March 2023. About the Program The Medicaid Drug Rebate Program (Rebate … (MCOs) are required to send DOH detailed information about each drug dispensed to managed care recipients. MCOs …

https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates

DiNapoli Urges New Yorkers to Spend Holiday Gift Cards

… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards

State Agencies Bulletin No. 1718

… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefits

IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants

… of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance … National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children 10.565 Commodity …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards

About Unclaimed Funds

… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …

https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-funds

CUNY Bulletin No. CU-662

… City of New York and the City Employees Union, Local 237, International Brotherhood of Teamsters, for retroactive … employees represented by City Employees Union, Local 237, International Brotherhood of Teamsters who are in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masons

Opinion 99-15

… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …

https://www.osc.ny.gov/legal-opinions/opinion-99-15

Opinion 89-16

… FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the … how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the …

https://www.osc.ny.gov/legal-opinions/opinion-89-16

Other Bulletin No. 80

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing … paid using an hourly rate. The Division of the Budget bulletin, however, excludes the State University Construction … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-university

State Agencies Bulletin No. 806

… has completed one (1) year of service in such grade by April 1, 2008 ; and did not receive a Performance Advance … Evaluation Program, the supplement will be recalculated by OSC when processing payments for disability dates … report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employees

State Agencies Bulletin No. 1995

… Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose Background The Memorandum of … above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certain

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits only included a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Bolton Fire District – Credit Cards (2017M-180)

… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Greece Public Library – Information Technology (2017M-130)

… 1, 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe … Maintain complete, comprehensive hardware inventory records that detail the locations, assigned users and acquisition dates. … Greece Public Library Information Technology 2017M130 …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Harpursville Central School District - Financial Condition (2018M-120)

… revenues began to outpace expenditures; revenues increased by more than 5 percent, while expenditures increased by less than 1 percent. Expenditures declined due to District … officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120