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New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 92-47
… that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the … if separate bank accounts are not specifically required by State or local legislation, moneys in various funds held by a municipality may be deposited in a single bank account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Archived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … designated to receive the annual report setting forth how the monies in certain tax check-off funds were used …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments. The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Who to Report – Enhanced Reporting
… Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … means we will already have it on hand if they choose to join at a later date, saving you considerable time and … you. They are not public employees and are not eligible to join NYSLRS. To determine whether someone is an employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccountability and Surplussing of Vehicles (Follow-Up)
… Objective To determine the extent of implementation of the … including transporting clients from OPWDD-run residences to service providers or medical appointments. Within the New …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … the Office of the State Comptroller works with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Comptroller DiNapoli Releases Audits
… for Services Requiring Coordination of Benefits (2022-S-27) The Department of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State … Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) Many of the State’s Medicaid recipients receive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsWillsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… in 2013. The County may be overestimating revenue from tax anticipation note premiums and could experience … for premiums on obligations. Place any excess proceeds from its proposed tax certiorari borrowing in an appropriate …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… were approximately $89 million, funded primarily with real property taxes and State aid. Payroll costs totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2010-11 and the District has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we … the financial management system. … Gloversville Enlarged City School District Board Oversight and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCollection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all … 1, 2012 through April 8, 2015. Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Payroll Improvement Project Bulletin No. PIP-015
… to the direct deposit business process will be effective on March 15, 2021. The newest AC 2772 (rev 01/21) is required … 2772 has recently been updated. For detailed information on the layout and field changes, refer to Payroll Bulletin … , which will be updated to include information on which agency updated each Direct Deposit record. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772State Comptroller DiNapoli Releases Municipal & School Audits
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event. Town of Johnsburg – North …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-329
… status from the box in the job data panel, under the payroll tab. Tax Information Agencies must populate the … basis. A completed and signed AC 230 must accompany payroll checks that are returned to OSC for any reason, with … with information regarding these payments: NHRP726 Payroll Expenditure Charge Register for Separate Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-123
… on an "F," "J," "M" or "Q" visa. If the student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarships