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State Agencies Bulletin No. 873
… criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in Administration … the amount of withholding tax. There are no changes to New York State, City of New York and City of Yonkers resident income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/873-summary-tax-related-changes-2009Comptroller DiNapoli Releases State Audits
… Eye Care Providers Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) Auditors found numerous violations and questionable practices connected to the owner of a Medicaid eye care provider and extending to the owner’s family, including submitting …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Compliance With Executive Order 95 (Open Data) (Follow-Up)
… Open Data into its ongoing core business planning and strategies. However, since then, ORDA has taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The Department of Health (DOH) … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed … disabilities—oxygen equipment rentals are subject to a 36-month rental limit (i.e., capped rental). The objective of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followTown of Lincklaen – Board Oversight (2017M-37)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings … fund balance in the general and highway town-wide funds without clear plans to use this money. The Board did … Adopt a comprehensive fund balance policy and use excess funds as a financing source in a manner that benefits Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Greece – Information Technology (2017M-145)
… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … As a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … of Trustees. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $2.4 million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is … of Public Works is responsible for the maintenance and monitoring of 104 County-owned bridges. The DPW includes … The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Wappinger – Financial Condition (2013M-94)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, … The Town of Wappinger is located in Dutchess County and has a population of approximately 26,275. An elected … body responsible for overseeing the Town’s operations and finances. The 2012 Town operating budget was …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesHuntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Town of Greene – Budget Practices (2016M-409)
… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security … Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations Develop policies and procedures for banking activities and online purchases. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m