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County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24SUNY Bulletin No. SU-54
… Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an … on full assistantships are entitled to receive a cash lump sum payment of $500, and employees on less than full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualTaxes – 2021 Financial Condition Report
… the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … SFY 2016-17 and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated 6.8 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Agencies Bulletin No. 994
… Immediately Background The User Productivity Kit (UPK) is the on-line help tool that was selected to replace the … selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is the central area … view and find available training topics, and then launch a desired topic in any of the three available playback modes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkMedicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … appropriate adjustments are made before the 36-month time frame for refunds expires. Develop a process to verify the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health … for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142SUNY Bulletin No. SU-181
… using the Action/Reason code Pay Rt Chg/SIC (Pay Rate Change/Salary Increase) effective the date of the increase. … to the next whole dollar. Agencies must submit Pay Rate Change transactions using the Action/Reason code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary) to update any subsequent rows that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesOpinion 2007-4
… Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. … 18 Opns St Comp, 1962, p 362; cf . General Municipal Law §6- l 2 ). The village budget process also requires moneys in … funds for various stated purposes (General Municipal Law §§6-c through 6-r). None of these provisions, and no other …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Agencies Bulletin No. 1710
… to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the … *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See attached for the … SIC (Salary Increase), the effective date of 01/01/2019, and the appropriate salary. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… As a member of the Retirement System, you are covered by a plan that provides important benefits. … explains some of the benefits and services available to you as a member of our system, including: Benefits you will … of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… As a member of the Retirement System, you are covered by a plan that provides important benefits. … some of those benefits and the services available to you as a member of our system, including: Benefits you will … of dedicated professionals in my commitment to helping you make informed decisions about your future. I encourage you to …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliCarthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … limit. Adopt budgets with realistic revenue estimates and discontinue the practice of appropriating fund balance … officials generally agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The BOCES, which provides more than 70 educational and administrative services to its component districts, is … Key Recommendations Implement an independent review and approval of separation payments to ensure they are … with the terms of the collective bargaining agreements and individual employee contracts. Seek recovery of excessive …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353A Message From Comptroller Thomas P. DiNapoli – Career Plan
… any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… January 1, 2014 through April 27, 2015. Background The Alton Fire District is a district corporation of the State, … the Treasurer’s financial records are audited annually. … Alton Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96