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Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
Tonawanda Housing Authority Housing Occupancy and Information Technology 2016M381
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Objective To assess the extent of implementation of the five … of our initial audit report, issued November 29, 2021, was to determine if Medicaid made improper Medicare premium … Medicare Buy-in Program credits from January 1, 2015 to November 30, 2020. We determined the Department had not …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementTrash Can Free Stations Pilot Program (Follow-Up)
… was not well monitored, and no metrics were established to focus on the primary goal, reducing “exposed bags.” However, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … years ended June 30, 2010, Medicaid made $15.6 million in improper managed care payments on behalf of 14,899 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State Comptroller’s (OSC) audits … an OSC Audit Report: Audit Responses and Corrective Action Plans [pdf] . Written Response to the Draft Audit Report Your … response within the required timeframe. Corrective Action Plans A CAP should be filed with OSC if your audit report …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… must be able to reasonably predict the total contract amount for the entire contract term and must reconcile the total contract amount in the final year. Delaying a new procurement cycle with contract terms exceeding five years may only occur in limited circumstances with OSC concurrence. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsState Agencies Bulletin No. 2255
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3State Agencies Bulletin No. 1906
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a row on the Position Pool Table using the next pay period begin date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… where there is a demonstrated need for banking services. DFS administers the program and recently designated the … banking branches in underserved areas, and, subject to a DFS recommendation, authorizes the State Comptroller to … more about the Banking Development District program on the DFS website. …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … delivery to vulnerable populations.” “The fact that after decades of the work, the prompt contracting problem has …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsExamples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Agencies Bulletin No. 2150
… agencies of OSC’s automatic processing of the October 2023 CSEA LLS payment and provide instructions for payments … of New York and the CSEA, provides for payment of the 2023-2024 Longevity Payment effective October 2023 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2270
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2270-october-2024-civil-service-employees-association-csea-longevity-lumpReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive appropriate service … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the … Elected and Appointed Officials Revisions to Regulation 3154 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOutstanding Violations (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Outstanding Violations Report 2010N5
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCUNY Bulletin No. CU-722
… CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for International Alliance of Theatrical … Employees For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … The Board did not ensure that the annual report was filed with our Office within 60 days of fiscal year end, as …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279