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IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. The Department of Treasury is … empowered to withhold or reduce certain federal payments for the purpose of collecting delinquent non-tax debts owed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

Employer Graded Rate Contribution Calculation

… 2017-2018: Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – A.2384 (Abbate) / S.4759 (Golden) – Provides … graded contribution rate when amortizing a portion of their contributions to the retirement system. Memo Bill … graded contribution rate when amortizing a portion of their contributions to the retirement system …

https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculation

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… identified who were likely Medicaid-eligible and received speech, occupational or physical therapy services during …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Village of Warsaw – Justice Court Operations (2021M-214)

… resolved. Did not properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank reconciliations or accountabilities. Did not … Retain original bank statements and properly document monthly bank reconciliations. Prepare monthly …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Andes Joint Fire District – Financial Activities (2020M-158)

… complete report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials … over cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish … adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Town of Webb - Ski Collections (2018M-188)

… Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or … Town officials adequately monitored ski collections and the issuance of season passes and lift tickets …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Village of Lyons Falls - Board Oversight (2018M-174)

… to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating … such as designating someone to review bank reconciliations and other supporting documentation. The Treasurer, Clerk and …

https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174

Town of Knox – Town Clerk (2020M-72)

… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… complete report - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for … Determine whether the central and student treasurers properly accounted for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Village of Delhi - Disbursements (2019M-204)

… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Town of Saugerties – Claims Auditing (2024M-144)

… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Fighting Public Corruption

… DiNapoli is committed to fighting public corruption and encourages the public to help fight fraud and abuse …

https://www.osc.ny.gov/investigations

DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016

… when it refinanced bonds of the Sales Tax Asset Receivable Corp. at lower interest rates. The city’s plan reflects the … The report also found that the Health and Hospitals Corp. (HHC) continues to face serious financial problems. …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016

DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species

… natural ecosystems and be harmful to people. They cause a loss of wildlife habitat, native plants, fish and animals … preserve Adirondack waters continue to go underutilized. In New York, there is no law requiring boaters to use inspection stations, and …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-species

DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates

… Limited course offerings and lack of access to advisors may be … complained that they could not register for a desired course; Significantly, 139 of those 252 students (55 percent) indicated they were unable to register for a course that was required for their major; and 103 of those …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-rates

State Agencies Bulletin No. 2105

… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing of Shift Differential (Earnings Code SDF) changes and to provide agency instructions for calculating and processing … are affected. Note : The new SDF percentages do not apply to employees currently at the State University of New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titles

Opinion 90-39

… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …

https://www.osc.ny.gov/legal-opinions/opinion-90-39

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