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City of Lackawanna – Network Management and Internal Controls (2021M-215)
… to safeguard the network against unauthorized access or disruption. Key Findings City officials did not establish … to safeguard the network against unauthorized access or disruption. City officials did not regularly review, … user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Earnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there may be limits to what can …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have … standard claim forms. Others should be given the forms when orders are placed. Many businesses use standard …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… billion in the first quarter of 2023, an increase of 7.1%, or nearly $369 million, compared to the same three-month … quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well as high inflation, continues to … nearly $2.5 billion for the quarter, an increase of 11.3%, or $252 million, compared to the same period the previous …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … Process and Document Preparation: Business Units must have procedures to ensure timely accounting of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital … to cancel or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about … State Comptroller Thomas P. DiNapoli. “The MTA’s decisions in the coming weeks and months will affect riders for years …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013DiNapoli: Tax Cap Remains Below One Percent in 2017
… be capped at 0.68 percent for 2017, decreasing slightly from 2016, when it was 0.73 percent, according to State … tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that … will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighting lessons learned over the past decade. An online interactive visualization released with the report … Monitoring System Municipalities: Fiscal Year 2022 Results Online Interactive Visualization Fiscal Stress Monitoring System 10 Year Statistics Online Search Fiscal Stress Monitoring System … A total of 14 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataOpinion 94-29
… applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation … to a fee of two hundred fifty dollars, payable in advance. With respect to juvenile delinquent proceedings, you suggest … to the fees imposed by section 8022 on civil appeals. With regard to the imposition of the fee in the case of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … but may be implied from the nature of the subject matter being regulated and the purpose and scope of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-39New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… of the aisle. He will be missed. He was a powerful voice for western New York and championed important safety …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberState Agencies Bulletin No. 678
… claiming Federal tax-exempt status to file a new Form W-4 by February 15 each year. New York State Department … individuals claiming State tax-exempt status to file a new Form IT-2104-E annually. The Forms W-4 and IT-2104-E for the … from Federal withholding and does not provide a new Form W-4 by February 15, 2007, the agency must change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … reflecting the discounted (lower) drug prices. Federal law prohibits duplicate discounts, which occur if …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Agencies Bulletin No. 761
… status to file a new Form IT-2104-E annually. The Forms W-4 and IT-2104E for the current year’s exemption must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 1986.3
… This bulletin supersedes Payroll Bulletin No. 1986.2 Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19863-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986.2
… This bulletin is superseded by Payroll Bulletin No. 1986.3 Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19862-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986.1
… Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, CSEA, PEF, and the New York State … earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 08/31/2022. For … gross, and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19861-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 89-2
… Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts Not Requiring Bidding (purchases … nursing homes pursuant to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A …
https://www.osc.ny.gov/legal-opinions/opinion-89-2