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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning … budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out spikes in both …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that … be accurate. If price scanners or scales are incorrect, or prices don’t match those displayed, it can add up and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… State Comptroller Thomas P. DiNapoli, Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former Ulster County BOCES instructor of Criminal Justice, Anthony … Police members, the State Comptroller’s Office, and the Ulster County District Attorney’s Office in uncovering this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… States Attorney for the Southern District of New York, Scott J. Lampert, Special Agent in Charge of the New York … Medicaid fraud statewide.” HHS-OIG Special Agent in Charge Scott J. Lampert said: “Any threat to the financial health …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… revenue and less on subsidies from state and local sales tax and dedicated budget sources. In July, DiNapoli … taxes like the other transit systems. In particular, real estate transaction taxes have shown increased sensitivity … However, the MTA is currently projecting growth in real estate transaction taxes through its financial plan, despite …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropPension Payment Options
… for retirement , you’ll choose from several options, all of which provide you with monthly pension payments for the rest of your life. The Single Life Allowance provides the maximum … death. If we have a court-ordered DRO on file, the terms of the DRO will supersede any other designations. Deadlines …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsMuseum or Military Abandoned Property
… are listed on our website for 180 days. If no one comes forward to prove ownership to the property prior to or within … – St Mihiel, Meuse-Argonne with a rainbow ribbon. NYS World War – Medal with blue and white ribbon. VFW - … N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World War I medal. Great War for …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… the Budget DOB Business Units should indicate the approved B1184 request number in the DOB Approval Code field of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … spreadsheet, along with a copy of the Department’s monthly bank statements, to an accountant (her son) who prepared the Department’s bank reconciliations and filed the Department’s annual U.S. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… from the Plans by the end of the audit. We also found the New York City Human Resources Administration misinterpreted …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andCUNY Bulletin No. CU-329
… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: Tax Treaty/NR Data Date of Entry: (from Form W-8BEN) Eligible Income Code: Enter Code 15 Country: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108State Agencies Bulletin No. 1109
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … not processed automatically. Background Chapter 491 of the Laws of 2011 and Division of the Budget Bulletin … To inform agencies of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-llsHomeownership Rates in New York
… Homeownership rates are as low as 20 percent in the Bronx and 24 percent in Manhattan. In counties outside New York … City, homeownership rates exceeded the statewide average, and in some places, the national average. Concerningly, New York also has racial and ethnic homeownership gaps that are higher than the …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkTerms of Service
… State Comptroller OSC welcomes all Users to the OSC Online Services Services …
https://www.osc.ny.gov/online-services/terms-serviceState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… this process has never been tested. District officials do not review audit logs. Key Recommendations Require the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOpinion 89-40
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … because the commissioner was subpoenaed to testify in court in a case in which the fire district was the defendant. … officers or members of the department who appear before a court or other tribunal pursuant to a subpoena and under …
https://www.osc.ny.gov/legal-opinions/opinion-89-40XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… exception of the following: Statewide Contract Vendor for Small Package Delivery Parcel Post Shipment by the vendor’s …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order