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Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Rome City School District – Financial Management (2015M-215)
… Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates … balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively approved …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Great Neck Union Free School District – Fuel (2016M-82)
… 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of … miles per gallon, and investigate all variances. … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. Because each … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Pittsfield Fire District – Board Oversight (2016M-305)
… District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. … District’s financial duties. Key Recommendations Develop and adopt a credit card policy, including requirements for … of the Treasurer’s monthly reports, bank reconciliations and supporting documentation, such as the District’s bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… abstract from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … where allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2008-5
… volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection … -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); … (payment of amount directly to volunteer fire company); (restrictions on use of money by volunteer fire company); …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5State Agencies Bulletin No. 837
… Purpose To advise agencies of the change in providing corrected wage information to employees. … (Box 1) is not to be adjusted. Social Security and Medicare Wages (Boxes 3 and 5) will be decreased to reflect … Wages Box 4 – Social Security Tax Withheld Box 5 – Medicare Wages Box 6 – Medicare Tax Withheld The Form W-2c …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andSUNY Bulletin No. SU-216
To provide agency instructions for processing the 20142015 Downstate Location Stipend
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employeesSUNY Bulletin No. SU-232
To provide agency instructions for processing the 20152016 Downstate Location Stipend
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-232-2015-2016-downstate-location-stipend-gsnu-employeesOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65 ). … pays 85% of dual-eligibles’ copayment or coinsurance on Medicare Part C outpatient claims, except for ambulance … audit found that New York’s current Medicaid payment rules for Medicare Part C cost-sharing liabilities compared …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followAdministration of Fellowship Leaves
… the instructional staff employed by the City University of New York (CUNY) who are granted fellowship leaves (fellowships), … College, and Queens College) granted 665 fellowships at a cost of approximately $57 million during Spring 2007 through …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… to ensure accurate eligibility determinations and timely closure of Buy-in Program cases for ineligible individuals. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followCourse Offerings (Follow-Up)
… colleges; and seven graduate, honors, and professional schools located throughout New York City’s five boroughs. As … at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree … (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle. He will be missed. He was a powerful voice for … infant car seat law and the seat belt law, both of which served as national models. I offer my heartfelt condolences …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberIRS Pension Limitation – Police and Fire Plan
… April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitation