Search
Fire Safety (2015-MS-1)
… ten letter reports to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , … Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , Lindenhurst [pdf] and Patchogue [pdf] . Purpose of Audit The purpose of our audit was to determine if local …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Overpayments of Certain Medicare Crossover Claims
… services rendered. On December 3, 2009, the Department of Health (Department) implemented the Medicare/ Medicaid … the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the automated … owed; this often led to incorrect Medicaid payments of Medicare deductibles and coinsurance. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse … Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the homeowner’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… cards that New Yorkers can claim . “Spend those gift cards you get this holiday season, so they don’t become unclaimed … the extra step of registering the gift card so if you do forget about it, it’s easier to return those funds to you. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Agencies Bulletin No. 990
… employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … a side letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot incentive program was … payment, employees must have met the following criteria as of March 31, 2010, the last day of the fiscal year: PS&T …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43CUNY Bulletin No. CU-294
… agencies with information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … Background Pursuant to the 2003-2007 Memorandum of Agreement between the City University of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterOpinion 95-22
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … volunteer and exempt firemen and their families. It is evident that the purchase of exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterState Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard … Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the … The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… operations, and the public did not have an opportunity to exercise its rights to approve reserves by a vote. The board also did not … they sought competition or properly used a valid exception to the competitive bidding requirements. Upper Jay Fire …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… to validate vendor information and authorize the issuance of the Special Use Vendor ID. Once the vendor is successfully … the VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose Vendor ID, the … TIN. Business Units are also able to monitor the approval of their requested vendors by using the following SFS report: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Focus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … online shopping sites; look for secure URL beginning with “https” (rather than “http”) and a lock icon near … NY 12236 NYS Department of Labor (DOL): If you receive official communication from the DOL regarding unemployment …
https://www.osc.ny.gov/reports/focus-identity-theftDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… members who represent commercial tenants, one residential tenant member, three City members, one County member, and …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York State New York City and their major public …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarter