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Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for assessing all real …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… whether nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the … identify overpayment, we recommended the Department of Health (Department) remind nursing homes of the correct way …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool … TCDC’s tuition reimbursement rates. Remind TCDC officials of the pertinent SED guidelines that relate to the … clarification as needed. Other Related Audits/Reports of Interest Newmeadow, Inc: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two advance … Two checks have no information other than check number in the electronic check register. WCB personnel stated they … expenses. The largest total disbursements for a month in our scope period were $891. The average monthly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the … direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be entered to credit the OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… renewal notices monthly to groups of enrollees, based on their enrollment end dates, through May 31, 2024. Renewal … enrollment levels. This estimate is based on two risks. First, assuming enrollment continues to decline … monthly data indicate that 4.6% of each monthly cohort, on average, renews late. DiNapoli estimates that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planOpinion 2012-1
… of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1CUNY Bulletin No. CU-734
… Increase may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … Questions regarding transactions may be directed to the Payroll Earnings mailbox. … CUNY Bulletin No CU734 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalOpinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 2001-12
… 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. Crotty, regarding S. 573C/A. 618C, July 18, 1984). … of the sponsor. December 31, 2001 Philip L. Bailey, Esq., Attorney at Law Penn Yan Public Library … Whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 1615
… apply to agencies that are not currently customers of the NYS Business Services Center (BSC). For those agencies that … Amount of Deduction, Employee’s Agency Code, Employee’s NYS Emplid and Name. Agencies are required to enter 2018 … card in the EmplID field of the dialog box and click Search. The employee’s General Deduction page appears. Select …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1525
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2017 … year. Affected Employees All Employees Effective Date(s) Payroll deductions for the 2017 SEFA Campaign will begin: Institution paychecks dated January 5, 2017 Administration paychecks dated January 11, 2017 SEFA Campaign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1525-2017-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1971
… one Direct Deposit record. For employees with multiple jobs, all payroll deposits are made according to the single Direct Deposit record for all jobs. As a result of the combined records for Direct Deposit … Direct Deposit distribution will be the same across all jobs and paychecks. Upon receipt of an AC 2772 - Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryYates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Bedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings The controls over … (6 percent) for purchases totaling $61,109 after the goods and services were ordered. The claims auditor approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is properly routed, OSC is coordinating an effort to update this information. Please assist OSC in this process by …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update