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North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University of New York: Lehman College - Controls Over Bank Accounts … capital plans as required, the plans are incomplete and do not identify all of the authority’s needs. The authority …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… and monitor the budgets for the general, water and sewer funds. As a result, total fund balance decreased …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1819
… even if no amount is deducted and withheld from the payment because of a Treaty or Exemption code. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2015. Box 3 Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … 01/09/14 through 12/25/14 2014 Form Content See Attachment for a sample 1042-S Form. The information which will appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… The state Dormitory Authority (DASNY) for the past four years overstated the amount of business it … officials have not properly set annual participation goals for minority- and women-owned businesses and need to improve … and authorities are supposed to establish annual goals for MWBE, make a good faith effort to achieve those goals, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Opinion 94-15
… bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry … donations made to the school district from private sources for proper school district purposes (see Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15NYS Comptroller DiNapoli Announces Coal Investments Under Review
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing … in line with the growing low carbon economy. The review of coal companies is part of DiNapoli’s Climate Action Plan … public pension fund in the United States, with an audited value of $210.5 billion as of March 31, 2019. The Fund holds …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewNYS Common Retirement Fund Contacts
… Deputy CIO of the New York State Common Retirement Fund (CRF). He joined CRF in June 2015 as a Senior Investment Officer with the …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee … all rebate-eligible drugs are identified for invoicing. Where appropriate, issue retroactive rebate invoices on the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… or questionable payments and made several recommendations for improving the program. “The state is facing budget gaps … disadvantaged or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s … Care DOH uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS), where …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our … agencies’ roles in financial literacy offerings, including how they identify and reach out to the most critical and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… GSC – Fixed Costs GSC – Claims, Awards, Judgments, and Settlement Agreements Debt Service Grants and Public …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewForensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … any safety regulations. Our audit covered employees with the described dual employment during the period July 1, 2009 … and around the New York City metropolitan area. MTA's Code of Ethics (Code) allows employees to engage in external …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
The state Department of Environmental Conservation DEC is not doing enough to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsFare Revenue Considerations for the Metropolitan Transportation Authority
… tax, a surcharge levied on employer payrolls in the 12-county commuter district. This new tax was needed to replace … comparable system by size and services, the Los Angeles County Metropolitan Transportation Authority (LACMTA), was … By comparison, WMATA receives all of its subsidies from county budgets and by the Washington, D.C. budget. It is also …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityUnified Court System Bulletin No. UCS-344
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form … will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucs