Search
Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is … upward or downward to reflect actual vendor results for the quarter as a whole. The next quarterly numbers (for April-June) will be reported in July. Table Monthly Local …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilState Police Bulletin No. SP-211
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-211-2020-state-police-education-paymentTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
Town of Sullivan Internal Controls Over Selected Financial Operations 2013M267
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH): Improper Medicaid Payments for Recipients … in 2019 identified $416,237 in Medicaid overpayments on inpatient claims that contained a severe malnutrition … for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-189
… ). Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeDiNapoli: MTA Faces Growing Risks to Its Capital Funding
… and lawsuits around congestion pricing’s implementation have slowed down the MTA’s capital work. Before the pandemic, … billion 2020-2024 capital program. Implementation delays have pushed back much-needed projects, with $9 billion in … savings from cost efficiencies, the MTA would eventually have to raise fares or tolls or cut service to cover such a …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy when it …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate … M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, … a specific Treaty ID value for each country code in PayServ. This value can be chosen in the Treaty ID field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsWorcester Central School District - Fund Balance Management (2022M-75)
… balance. The Board annually overestimated appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 … budgeted for operating deficits totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Union Free School District (“HUFSD”), pleaded guilty to conspiracy to commit honest services wire fraud in connection with her … parents and taxpayers of the Hempstead School District to enrich herself,” said Comptroller DiNapoli. “I thank …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeLiberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2)
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2.pdfGlossary
… Regulations, Cuban Assets Control Regulations, or Foreign Funds Control Regulations. However, prior to taking custody … of security, number of shares or denomination, method of transfer, initial amount, escheated amount and removal … in newspapers based on what property types are unclaimed. Electronic Reporting ( NYCD ) New York State Electronic …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 88-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt … on the mandatory nature of section 165.00 and the lack of any requirement that taxes and assessments raised and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … and equipment; or the effect these decisions would have on the district’s fund balance and the tax levy. City of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… multiple biases involved in a crime. For example, in one case, an agency reported multiple biases on its hate crime … record one bias per incident, the division reported the case only as an anti-male homosexual incident. DCJS stated … agency to determine which bias should be recorded. In this case, auditors found no evidence the division contacted the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingCUNY Bulletin No. CU-309
… agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation Plan. Background … approved the participation of the University’s employees in the State of New York’s Deferred Compensation Plan. Prior … plan only. Employees will now be eligible to participate in a 403B plan as well as the 457 Plan. The third party …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferred