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Constitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfNYC Subway Station Conditions - August 2019
Over the past 37 years, 287 stations have been renovated and countless others have had components repaired, at a cost of more than $6 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2020.pdfAssociate Counsel Pension Investment Unit (2 Vacancies)
The Office of the State Comptroller has two Associate Counsel Vacancies. Both Associate Counsel positions will work closely with investment staff on the negotia
https://www.osc.ny.gov/files/employment/pdf/associate-counsel-05-2018.pdfLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdfFishing, Hunting and Trapping in New York State, December 2015
New York offers a wide variety of sporting opportunities for the almost two million men and women who hunt, fish and trap in the State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-hunting-fishing-2015.pdfII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewOpinion 2002-11
… receive" twenty-five points, we believe section 217(c)(vi) is intended to treat each category of response independently … of point accrual. Based on this statutory scheme, it is our opinion that a volunteer firefighter who answers both … responding to the minimum number of each type of call. It is evident, however, that each call run may only be applied …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services and … are either three or five levels of care that providers bill. The amount of United’s reimbursement depends on the … method for monitoring out-of-network providers who bill for higher-level E/M services. The system that United …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesImplications for the Future – 2021 Financial Condition Report
… the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 … jobs were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing … 500,000 jobs. Economic forecasts are inherently subject to risk, but the path of the coronavirus pandemic will …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay … the Comptroller alerted the town. “The town’s misplaced trust in this clerk enabled her to steal and steal again,” … the timely deposit of all fees collected and monthly bank reconciliations. Read the audit report here: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli Releases Bond Calendar for First Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… said. “A federal waiver may bring as much as $8 billion in additional aid as an incentive to drive further reforms. … However, failure to meet key benchmarks would result in a loss of significant potential federal funding. That … state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely avoided in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and