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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, … adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149CUNY Bulletin No. CU-783
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Units CC, CD, and TH are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based fiscal year, according to data released today … factor at 3.30% for those local governments with a calendar fiscal year, above the 2% allowable levy increase, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a calendar-based fiscal … has begun to decrease, it still poses a challenge for local governments and their budgets. As local governments … develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … monuments, and similar assets that are immovable and of value only to the State. Roads and bridges maintained by … assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State … the Business Unit should address all of the reasons the voucher was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two … approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the … When an agency determines the need to expedite voucher processing, it must submit the voucher to the Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… has no assurance the reported job performance information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringIX.5 Federal Billing & Invoicing – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … Education Department, Regulations of the Chancellor of the NYC Department of Education, and the NYC Health Code govern … DOE divisions, including the District 75 Superintendent’s Office and the Division of School Facilities (DSF), play a …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… appropriate treatment for an individual and can be used by Treatment Programs to identify undisclosed opioid …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… to as “dual-eligibles.” The Medicare program covers physical, occupational, and speech therapy services as well … paid by Medicare. The payments included $18.6 million for physical, occupational, and speech therapy services and $1.5 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followState Agencies Bulletin No. 1771
… Purpose The purpose of this bulletin is to inform agencies of the … Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… ID. The contracting agency must notify the vendor when reassigning a contract to another agency or department. … be included in the procurement record submitted to OSC when processing the reassignment, as detailed below. Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsMontauk Fire District – Board Oversight (2024M-117)
… [read compete report – pdf] Audit Objective Determine whether the Montauk … District’s financial operations. Specifically: Mandated annual audits of the District’s financial or length of … annually. Ensure the Secretary-Treasurer prepares and files the District’s delinquent AFRs and files all subsequent …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117CUNY Bulletin No. CU-807
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-835
… is to provide agency instructions for processing the CUNY 2025 2.5% general salary increases for International Alliance … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026