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Town of Lodi – Town Hall Capital Project (2024M-130)
… C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Agencies Bulletin No. 572
… in Control-D on the Friday morning before the check date of the pay period being processed. The automated report will provide timely notification of OSC corrections to agencies, provide better internal … corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed following … to the locality and not to the State. January 31, 1989 NYS Division of the Budget … Whether a fine paid into the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… result from the general deterioration of an individual’s health, inadequate treatment or neglect, or from the … Other Related Audits/Reports of Interest Department of Health: Improper Fee-for-Service Payments for Services … Covered by Managed Care ( 2017-S-74) Department of Health: Medicaid Overpayments for Medicare Part B Services …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded … the district could have realized potential revenues of more than $50,000. Ausable Valley Central School District … officials overestimated expenditures by an annual average of $1.2 million from fiscal years 2014-15 through 2016-17. As …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-374
… titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Effective Date(s) … 2009 Title Eligibility Requirements Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentState Agencies Bulletin No. 2197
… Account: 58009 Product: 315555 Payment must be received by February 22, 2024. When complete, please notify OSC by e-mail and provide the BU, Journal ID, and date processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … use of RTR funds because these funds were commingled with other funds. We attributed these deficiencies to the … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Controls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 2307
… Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. … is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the … please enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue account …
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-cardsOpinion 92-35
… of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in … of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). In this regard, we believe, as explained below, …
https://www.osc.ny.gov/legal-opinions/opinion-92-35CUNY Bulletin No. CU-734
… (Cor Sal) with the salary that corresponds to the new step on the 04/01/2022 salary chart if the employee …
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
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 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 opinion that, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Yates County – County Clerk Cash Receipts (2015M-223)
… of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. Background Yates County, which has a population of approximately 25,300, is … the accounting system using a unique user name. … Yates County County Clerk Cash Receipts 2015M223 …
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)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
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-256