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Controls Over Cash Advance Accounts
… Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. TCDC is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… value is assessed. DOF uses the Computer-Assisted Mass Appraisal system (CAMA) for property tax valuations. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims containing a severe malnutrition diagnosis
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 … employees, an agency chargeback journal must be entered to credit the OSC revenue chartfield string. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… Fund: 10050 Program: 12768 Department: 3050222 Budget Ref: 24-25 Account: 58009 Product: 315555 Payment must be received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of Hoags Corners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget … tax receipts were $6.9 billion lower than the first half of SFY 2022-23, according to the monthly State Cash Report …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearState Comptroller DiNapoli Releases School Audits
… Activity (ECA) Funds (Suffolk County) The board did not appoint a faculty counselor, faculty auditor or a central …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1165
… employee within the purview of the agreement between the State of New York and the New York State Correctional Officers and Police Benevolent … to the payroll deduction mailbox at payrolldeduction@osc.ny.gov Questions concerning the Retirement Service Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21DiNapoli: MTA’s Subway Station Repair List Is Growing
… condition from 1.0 to 5.0. Under 3.0 is considered in good repair and 3.0 and over are worn or damaged. Serious … fell onto the tracks, but the share of edges in need of repair has grown. The latest survey found that 65 percent of … or damaged, up from 43 percent in 2012 (57 percent needed repair in 2007). The number with serious problems (11 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 91-5
… TOWNS -- Coterminous Town-Village (authority of town to issue debt after incorporation of coterminous village) … outstanding at the time of incorporation is chargeable to the village's constitutional debt limit. The general provisions of law applicable to villages incorporated to be coterminous with a town, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1989
… Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CD2 Covid-19 OT Over 16HR 2.5 RD2 C16 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-funds