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Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … However, these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … credit card at local restaurants and in most instances there were no credit card receipts to show whether items …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198IX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… than $2.8 million of the improper payments was recovered. We also identified 12 Medicaid providers who were charged … participating in the Medicaid program. Key Recommendations We made eight recommendations to DOH to recover the remaining …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Elba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… plans for funding reserves or for the planned use of fund balance. Key Recommendation Include the funding and use … budget plan each year and develop a plan for the use of fund balance and reserves in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Opinion 98-13
… 1 We note that a local law may not supersede the requirements of the Education Law in connection with museums …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 96-19
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in the particular construction project being considered. We believe, at a minimum, the underlying cooperation … into pursuant to article 5-G, to five years. However, if the performance of the agreement involves the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of duty disability retirement benefit within one year following the alleged incident or occurrence. Otherwise, …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises Business Units how to process payments to the New York … Process and Transaction Preparation After the Business Unit establishes the advance account, the Business Unit will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… inaccurate birth information, such as the newborn’s birth weight and diagnosis code; $486,951 was paid for claims that …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… directly with providers. The expenditure of these funds is governed by the Aid to Localities Spending Plan …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for overtime salaries totaling $2.7 million, which may not be sufficient. Annual overtime costs averaged … of about only seven million gallons. Village officials have no information concerning whether the remaining 91 …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
To determine whether the Long Island Rail Roads Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time within the required scope and quality and within budget
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… etc. and a printout of either the SFS “Summary” page or “Invoice Information” page from the Voucher Entry screens, with the total dollar amount added to the printout, to DTF Treasury who will … submit a screenshot of either the SFS “Summary” page or “Invoice Information” page from the Voucher Entry screens to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax … Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and … for the STAR property tax exemption. This includes out-of-state residents, household incomes that exceeded the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditArchived: Legislative Session 2023–2024
… A.10209/S.9701 (McDonald/Stavisky) – Provides that the payment of principal and interest on a qualified education …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … taxes are included under the tax cap. Fees based on use of goods and services (such as water, charged by … expenditures, if any. Special Assessments - Taxes based on property value levied against parcels in a specific …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
New York State Comptroller Thomas P DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxes