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State Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2016 and other related … changed for 2016. The withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for use … visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/p15.pdf The withholding of federal income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Town of Oxford – Procurement (2024M-88)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy … did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … totaling more than $1 million did not have documentation to demonstrate that officials complied with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Audit Response Timeframe
… – Relates to the timeframe for the implementation of recommendations included within final reports for … Relates to the timeframe for the implementation of recommendations included within final reports for …
https://www.osc.ny.gov/legislation/audit-response-timeframeTown of Cortlandville - Improving Private Property (2018M-219)
… Objective Determine whether the use of Town resources to improve private property was appropriate and properly … Key Finding Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no … of this arrangement and consult with the Town attorney as to whether it may be appropriate to recoup the initial costs …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Audit Response Timeframe
… Comptroller DiNapoli's Legislative Program Legislative Session 2019-2020: Signed into law on November …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0State Police Bulletin No. SP-194
… bulletin is to notify agencies of an automatic increase in union dues. Affected Employees Employees represented by the NYS Police Investigators Association in Bargaining Unit 62 are affected by this increase in union dues. Effective Date(s) This dues increase is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-194-new-york-state-police-investigators-association-nyspia-dues-increaseOpinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the establishment of a service award program for the volunteer firefighters of a village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) … Whether park land fees imposed upon subdividers by a newly … Village Law may be used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Objectives To determine what workforce development programs and services State agencies and public authorities … who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services. The audit covers the period July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate … the Finance Office employees should not certify an expense report unless it includes sufficient, appropriate evidence to … Employees must follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring … 2021. About the Program The Office facilitates the work of State agencies through the provision of architectural, engineering, and construction management … To determine if the Office of General Services is adequately monitoring construction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to … misspent and unqualified providers could continue to treat Medicaid patients. The department must act on our recommendations and address these shortfalls, so Medicaid recipients receive the level of care they deserve, …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Departments of Social Services (Local Districts) and the NY State of Health (NYSOH, the State’s online health insurance marketplace). Local Districts …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… for the most part, had rebounded quickly after the first wave of the pandemic in the spring of 2020 and went on to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Orleans County – Court and Trust Funds (2014M-043)
… reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We identified … totaling $9,663 which were not properly turned over to the State Comptroller as abandoned property. After we brought … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal … Voucher Program (HCV), the Section 8 Performance-Based Contract Administration Program (PBCA), and the COVID Rent … To determine whether Homes and Community Renewal HCR has established and maintains adequate internal …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four … is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and … To determine whether Homes and Community Renewal HCR has …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding