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DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… gift cards so they understand all of the fees, which may reduce the value of the card if it isn't used." Under the … are owed money, visit www.osc.state.ny.us . Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases School District Audits
… and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been … adequate controls over network user accounts. As a result, the district has an increased risk of unauthorized …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… the member wanted to provide for them. Executive Order 202.18 authorizes a retroactive waiver of the 15 day waiting period to March 7, 2020, the date that the state emergency was …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisLocal Sales Tax Collections Up
… relatively strong, according to report released today by New York State Comptroller Thomas P. DiNapoli. Collections across the …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsCUNY Bulletin No. CU-706
… taxable wages, will be included in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… HealthCare for prescription medications under the State's employee health insurance program. The audit covered the period from … Ethical by oversight authorities, including the Nassau County District Attorney (NCDA) and the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyFiling Requirements – World Trade Center Presumption
… , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, … your rights, and the rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired From … an Application for World Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of … in Dutchess County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Ordinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company … does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform … written financial reports to the Village, as stated in the bylaws. The Treasurer does not maintain a cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… union for the deposit and temporary investment of District funds, which is not authorized by GML. The Board Chair had a … policy as required by GML. Deposit and invest District funds only as authorized by GML or other State statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the Comptroller’s … submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRipley Central School District – Payroll and Leave Accruals (2021M-53)
… supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll … 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than … were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… officials are not properly managing the District’s fund balance levels. They have appropriated funds they have … Although District officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost 20 percent of the following …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. The Library’s …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Comptroller DiNapoli Releases Municipal Audits
… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were insufficient to determine …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … may be capable of replicating and manipulating information to produce false documentation. Particular attention should be paid to claims with the following characteristics: Missing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags