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Property Tax Freeze Credit
… Credit is intended to reimburse qualified New York State homeowners for increases in local property taxes on their … primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax exemption … $62,651. 752 payments totaling $100,880 to deceased homeowners. We also found that while the Department maintains …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Mary Cariola Childrens Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualCity of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Village of Catskill – Financial Condition (2014M-134)
… funds. Such plans would be a useful tool for the Board to address the need to make essential repairs and replacements … plan and it did not have any other mechanism to adequately address the Village’s long-term operational and capital … a comprehensive multiyear financial and capital plan to address long-term operational and capital needs. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… adequately designed and operating effectively. We found a cash shortage of $1,814 in one of the Justice’s accounts and identified 11 missing receipt numbers in the computer system for which there was no … the audits failed to identify the control weaknesses, the cash shortage, or the lack of bank reconciliations. The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerState Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. DiNapoli, New York … of the cash flow and other budgetary impacts after the release of the Enacted Budget Financial Plan. Report State …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDisposal of Electronic Devices
… One way information can be compromised is through careless disposal of electronic devices. This policy also requires … Agencies are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing … University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesIII.7 Data Quality – III. Statewide Financial System (SFS)
… to agency decision makers. As a result, the data from transactions needs to be of high quality. To maintain … or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: Any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVillage of Monticello – Board Oversight (2013M-226)
… for real property taxes, or the Village’s overall fiscal health. Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties … position and closely monitor the Village’s fiscal health. Require monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… covered expenses reported on Racker’s 2017 and 2018 CFRs for the fiscal year ended June 2018. About the Program Racker … who are 3 to 5 years of age. Racker is reimbursed for these services through rates set by SED. The … Racker reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual (Manual). The audit … During the 2010-11 school year, Coleman had an enrollment of 491 students. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… report identified vulnerabilities in the Department’s provider enrollment and revalidating processes that undermine … were able to obtain Medicaid eligibility under 34 provider identification numbers without disclosing all of … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followOpinion 2001-12
… in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library … (authority of library board and governing board of sponsor to provide for defense and indemnification of library … either (1) the board of trustees of the library may elect to confer the benefits of section 18 on library employees as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall St. Profits on Pace to Beat 2017
… half of 2018, 11 percent higher than last year, according to a report released today by New York State Comptroller … Brothers' collapse it is clear that Wall St. does not need to return to the days of excessive risk-taking to enjoy rising … half of 2018 11 percent higher than last year according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017