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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… plans. “Long-term budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The tax cap and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over inpatient claims … two separate payments are made: a payment for the first hospital’s claim and a payment for the second …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesCUNY Bulletin No. CU-757
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… year-over-year growth experienced in the second and third quarters, respectively, and not nearly as robust as the 7.1% …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli Releases February State Cash Report
… $67.3 billion through Feb. 28, a decline of $481 million or 0.7 percent from the same period last year, according to … nearly $136.6 billion, a decline of $260.8 million, or 0.2 percent, from a year earlier. Total receipts ended the … through the end of February, approximately $3.6 billion, or 2.8 percent higher, than last year for the same period. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… villages did not receive all the benefit they should have from county sales tax distributions. The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsDepartment of Transportation Bulletin No. DOT-37
… Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advise The earnings … code SHL and the amount paid will be displayed on the Payroll Register. The Earnings Description Shift LSP and the … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… partially paid before, reject the entire claim or reduce it to the unpaid amount. Be aware that the submission of … on the results of the claims auditing process so that if a problem arises that can be addressed within the powers and duties of the board, the problem and its eventual resolution can be discussed with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… at a discount and distributes the vaccines to state health departments and certain local and territorial public health agencies at no cost. These agencies then distribute … the vaccines at no cost to physicians and public health clinics enrolled in the VFC Program. Because the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCUNY Bulletin No. CU-696
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outState Agencies Bulletin No. 1808
… Form W-2 Content 2019 Form W-2s will include earnings paid in paychecks dated: Administration: 01/09/2019 through … 12/19/2019. Employees who worked for more than one agency in the same company during the year, for example, State of … amounts paid in 2019 for the following that are excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds … FINANCING ACTIVITIES: Operating subsidies and transfers to other funds (290,000) (211,,409) … (501,409) (175,033) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCUNY Bulletin No. CU-676
… the Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term of … after 8/29/2019. Eligibility Criteria Annual PSC Employees in Bargaining Units TC, T8, and CB are eligible. Agency … stipend is supplemental taxable income, will be included in the employees’ taxable gross and are subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… 46, was sentenced on July 14, 2022 to pay over $56,000 in restitution and serve eight months home detention and two years’ probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of … Knoxville. “Leslie Schwinzer lied about her mother’s death in order to collect her pension checks and steal from New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… Supplement (FHEPS) housing voucher program or its school class size mandate. While the city did add $3 billion …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateXI-A.1.B Category Codes – XI-A. Purchasing
… provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In … track and report spending information. New York State (NYS) uses the United Nations Standard Products and Services … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesCity of Amsterdam – Budget Review (B25-5-5)
The purpose of our budget review was to provide 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-b25-5-5