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Reimbursement of Social Services Costs (2013MS-3)
… complete report - pdf] We also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of social services programs for the …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3City of Troy – Budget Review (B5-15-22)
… proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced … The City should review revenue estimates for the sale of real property, franchise fees, sales tax and advanced …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… transfer station. We found that over a three-month period in 2012, the weight of the solid waste the Town paid to … being received at the Town’s transfer station, resulting in approximately $10,000 in missing revenues. We found weak internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Emergency Service Communication Surcharges (2017-MS-4)
… - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady … The purpose of our audit was to determine whether the six counties audited received and expended all emergency … the NYS Department of Taxation and Finance. Key Findings No resource exists to identify all the suppliers operating …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… County Industrial Development Agency is an independent public development corporation whose purpose is to promote, … of Agency benefits to affected local governments and school districts. Key Recommendations Ensure that all project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119State Agencies Bulletin No. 1866
… guidance on services and processes of the Bureau of State Payroll Services Tax Administration Unit. Affected … issued. A Reissued Form W-2c can only be issued after all new requests for Form W-2cs have been printed (depending upon … the notice. General Income Tax Refunds Often involve New York City or Yonkers tax refund requests. NYC taxes are based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsCost-of-Living Adjustment – Divorce and Your Benefits
… Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll … expense reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees … expenses through direct deposit or check depending on the preferred payment method in the employees payroll information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming Commission’s … Appendix B includes our comment to clarify information in the Corporation’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOperational Advisory No. 6
… has completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … that have not been re-appropriated will lapse in accordance with State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read Chapter XVII …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersCUNY Bulletin No. CU-207
… in the Earnings or Goal Amount field as required. Do not change the Goal Balance. See Example #1. If the Grant has … been processed, the agency must determine, using the next available check date to be processed, the number of payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchOpinion 2009-1
… treasurer ( see 1983 Ops St Comp No. 83-129, at 163; cf . Public Officers Law § 3 [1]; Town Law § 175 [3]; compare … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … 2 Further, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1State Contract and Payment Actions in November
… DiNapoli approved 1,514 contracts for state agencies and public authorities valued at $1.8 billion and approved nearly … LLC for pediatric vaccines. $1.2 million with Public Consulting Group LLC for consulting services for the … Education Department $944.7 million in general aid to 385 school districts. $33.5 million in BOCES aid to …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… OVERVIEW Invitations for Bids (IFBs) and Requests for Proposals (RFPs), and the resulting contracts, may be structured on the basis … if such approval was required for the original contract, and the submission of relevant documentation. Alternatively, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsOpinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15State Agencies Bulletin No. 1961
… for others. Affected Employees Employees receiving a 2021 Form W-2 are affected. Background Internal Revenue … 13 be checked for every employee who is either: Covered * by an employer provided retirement plan; or An active … or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… help vulnerable New Yorkers and is being held accountable. My thanks to Attorney General Underwood for our ongoing joint …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-owner