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Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period … July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or … and when items must be competitively bid. The policy also does not address threshold amounts under which approval can …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Liberty Central School District – Budget Review (B4-13-4)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The … necessary changes to their internal systems to accept the new layout. Testing of the new layout will occur from August 1, 2024, through August 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. … dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ revenue and spending. This addition to Open Book New York makes it the go-to source for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Municipal Audits
… and billing adjustments were generally made in accordance with district policies and properly authorized by a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Pew Charitable Trusts public policy … course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective Date(s) Paychecks dated after January 1, 2013 Social Security … Tax The Social Security wage base limit will increase to $113,700 for 2013. The temporary reduction in Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Steuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… application will be open for agencies to report reconciled bank account information needed for the State’s annual … financial statements. Agencies are reminded that all bank accounts under their administrative control must be … complete and timely filing of required sole custody bank account information. For more information about Sole …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackLong Beach City School District – Financial Management (2023M-147)
… and did not present the District’s spending plans in a transparent manner. While real property tax levies remained … reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … payments processed within the Statewide Financial System (SFS). In certain circumstances, BSE will also produce …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… and requirements applicable to the New York State procurement process, and guidance to State contracting … approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics … agencies in managing and monitoring active contracts Procurement and purchasing requirements including procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… to DOH on encounter claims to DOH’s encounter system. DOH and its rebate contractor use the drug utilization … totaling an estimated $31.2 million in missed drug rebates and recover the corresponding missed rebates, as appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 1718
… for parking expenses. If an employer provides an employee with a qualified parking benefit that exceeds the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsAbout 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-fundsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… bus, and commuter railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for … density of employment, the number of jobs that were lost and a higher reliance on mass transit in the New York … not directly affect service may provide some insight on how the MTA can deliver on its cost efficiency and savings …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mta