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Niagara Charter School – Student Enrollment and Billing (2013M-294)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … $13,500 from one of the school districts. However, due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The School’s system of …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

DiNapoli Announces $500 College Savings Sweepstakes

… The winner will be notified by phone or U.S. mail on or about June 17, 2015. The sweepstakes is sponsored by the 529 … on annual contributions made to their accounts. Read about New York state’s 529 College Savings Program . … New …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakes

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … the board consistently adopted budgets that included real property tax increases to finance the department’s requests … not be achievable. The proposed budget complies with the property tax levy limit. … New York State Comptroller Thomas …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2

State Agencies Bulletin No. 231

… using code 431. Enter the beginning date of the pay period in the Effective Date field. Choose the calculation routine Flat Amount. Enter the last day of the period in the Deduction End Date field. Enter the total finger print fee amount in the Flat/Addl Amount field. By entering the last day of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processing

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village

… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village

Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … bid specifications clearly communicate the quantity and nature of the work to be performed and the criteria used to …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

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

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

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, … three years, which made it appear the District had less surplus fund balance.  The District did not develop or adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

State Agencies Bulletin No. 1718

… not make any payment, the value of the benefit provided in excess must be included in the employee’s wages for income and employment tax … issues the annual Summary of Tax Changes payroll bulletin in late January/early February which communicates the IRS …

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

… that do not have cash receipts and disbursements posted in the SFS. Non-cash benefits represent services and products … Government. These non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do … However, the value of non-cash benefit programs are used in the determination of major program thresholds to identify …

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

Medicaid 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-rebates

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

Ethics

Resources and information on ethics for local officials

https://www.osc.ny.gov/local-government/resources/ethics

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

… carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign fire insurance tax …

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

CUNY Bulletin No. CU-662

… miscellaneous earnings. Affected Employees CUNY employees in the title of Cement Mason are affected. Background The … of Teamsters, for retroactive increases for employees in the title of Cement Mason. This determination provides for … rate chart and additional information are contained in a memorandum from Carmelo Batista, Jr. dated 10/09/2019. …

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

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