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Property Tax Credits
… 2016 through June 30, 2017 were appropriate and complied with New York State Tax Law. Background The Department’s … Tax Relief, and STAR credits began at various times, with the oldest program (the Property Tax Freeze program) … owner or property not eligible. In addition, we worked with the Department to return 20 payment request files prior …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… over the past three years, and as a result, the District's tax levies were higher than necessary. District officials …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mState Agencies Bulletin No. 865
… Purpose To provide agencies with instructions for the review of employees who claim … tax withholding for tax year 2008 Background In accordance with IRS Publication 15, employees who claim exempt from … to the Payroll Deductions mailbox. … To provide agencies with instructions for the review of employees who claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingSpecial Disability Benefits – Special 20- and 25-Year Plans
… of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWhat is a Public Authority?
… Public authorities are corporate instruments of the State … reporting. Each public authority is governed by a separate board of directors appointed by elected officials for varying …
https://www.osc.ny.gov/public-authorities/what-public-authorityOswego County – County Bridge Maintenance (S9-13-8)
… and a professional engineer who are directly involved with the oversight of bridges. The Department’s operating … track spending on bridge maintenance and repairs. Comply with the NYSDOT flag response time for all types of flags. … …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the … processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals, including St. Luke's. Empire's …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the … processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals, including St. Peter's. Empire's …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the … processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals, including Mount Sinai. Empire's …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Collection of Lease and Permit Revenues
… to January 2012, the Department referred only two permits, with a total outstanding of $61,530. We identified 61 permits with a total outstanding of $1.2 million that should have … that period. Key Recommendations Provide the regions with detailed permit billing information and guidance on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246XII.6.G Paying Debt Service – XII. Expenditures
… section informs Business Units how to process vouchers for Debt Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the … processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals, including Arden Hill. Empire’s …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… New York's Stony Brook University Hospital (Stony Brook) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… internal controls over selected financial operations for the period January 1, 2012 through January 22, 2014. … Town Board, which is the legislative body responsible for managing Town operations. Budgeted appropriations for the … and donations totaling $7,960 could not be located. Not all Town purchases were competitively bid or received the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… New York State Comptroller Thomas P. DiNapoli testified today before … companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … is the trustee of the estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts