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State Comptroller DiNapoli Releases Audits
… Department of Motor Vehicles: Enforcement of 19-A of the Vehicle and Traffic Law (2018-S-7) Auditors identified …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1287
… agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected … coverage by New York State (NYS) to be taxable as imputed income for NYS tax purposes, regardless of whether the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeComptroller DiNapoli Releases School Audits
… his office completed audits of the Brushton-Moira Central School District , Clinton-Essex-Warren-Washington … Board of Cooperative Educational Services , Clyde-Savannah Central School District , Oneida-Herkimer-Madison Board of … Board of Cooperative Educational Services – Payroll (2015M-353) Officials did not establish adequate procedures to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – LIM College
… known as the Laboratory Institute of Merchandising. The school is located in midtown Manhattan, and educates students … for a full-time student is approximately $23,650 and the school’s enrollment as of fall 2014 is about 1,500 undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeVendor Responsibility Documentation
… $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the … Piggy-back contract ✔ ✔ 13. Purchase order (except from a pre-existing contract) ✔ ✔ 14. "Quick" contract ✔ ✔ 15. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Comptroller DiNapoli Releases Municipal Audits
… learned that a large-scale timber operation would be the only type of local industry that could take advantage of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial … 3 See Records Retention Schedules published by the New York State Department of Education at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorAdministration of Self-Insured Workers’ Compensation Plans
… actions taken by the following three constituent agencies: New York City Transit (excluding Staten Island Railway), MTA Bus … injured employees. Virtually all employers in New York State must provide workers’ compensation, and are required to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState Comptroller DiNapoli Releases Audits
… in-house maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department of … if the first hospital inappropriately reported an actual transfer as a discharge. The audit selected a …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , Village of Lisle and the Village of Owego . "In … P DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency Village …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… , Miller Place Union Free School District and the Peru Central School District . "In an era of limited resources and … could be used to generate unauthorized checks. Peru Central School District – Extra-Classroom Activity Funds … collected was accounted for and properly remitted to the central treasurer for deposit. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 28
… head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the … This certification requirement is separate and distinct from DOB’s annual Internal Control Summary and Certification. … State Finance Law requires the head of the agency certify or approve vouchers for submission to the Comptroller for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Dunkirk City School District , Fulton City School District , Perry Central School District and the Sachem Central School District . "In … announced his office completed audits of Dunkirk City School District Fulton City School District Perry Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Town of Wilson –Purchasing (2014M-077)
… or written quotes for purchases, or verify that that the prices charged to the Town were appropriate government contract prices, before claims were approved for payment. Of 25 claims … of Minnesota. However, the documentation provided by the Highway Superintendent for these purchases did not include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsTown of Dansville - Board Oversight (2014M-115)
… Town Clerk and Supervisor’s bookkeeper are not performed by the same individual. Annually audit or contract for an …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 55 and have five or more years of service credit under … service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Lead Contamination of State Armories
… guidance, and equipment. In September 2015, the NGB’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armories