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Delaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesDiNapoli 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-cardsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… officials were not transparent with taxpayers and more real property taxes were levied than necessary to fund … deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District … in the debt service fund had $337,777 in unidentified money that should be returned to the general fund. For …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101About Unclaimed Funds
… property which was left in museums. This is only a list. We don't accept the tangible property. Matter of Merton … HEART Unclaimed Funds by County and Region See how much money is unclaimed for residents of each New York county …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Agencies Bulletin No. 1718
… a location from which the employee commutes to work. It does not include parking at or near the employee’s home. … statutory monthly exclusion limit, and the employee does not make any payment, the value of the benefit provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… programs are used in the determination of major program thresholds to identify programs which are subject to audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsOpinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time … the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY … by or on behalf of a county, city, town, village or school district for municipal or school district purposes" …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-16
… continue to be valid because the 1988 legislation did not change the general purpose for which foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16CUNY Bulletin No. CU-662
… uses a worksheet, the worksheet must be received in OSC’s Payroll Earnings mailbox by the submission deadline for Pay … Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsOther Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for … be updated. Position Location field on Job Data page is incorrect/rate of pay is correct – Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityState Agencies Bulletin No. 806
… on the Job Data page for eligible employees who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1995
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at a DOH facility. Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents … of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialMaximus, Inc.
… of Health (DOH) followed the proper procurement procedures when officials directed Maximus, Inc. (Maximus) to purchase … of Health DOH followed the proper procurement procedures when officials directed Maxi …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incChenango Valley Central School District -- Budget Review (B18-4-3)
… Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated … and school districts that have been authorized to issue obligations to fund operating deficits to submit to the … which the municipality or school district is authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … Appendix B includes our comments on issues raised in the Town’s response letter. … Town of Aurora Real Property …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations or if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-program