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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book … indicate the need for a separate GL BU. Data security for New York State Classified Data – Situations that would expose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Attorney Christine Callanan and the New York State Police announced William Storrs, a former fire chief and … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentTown of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … or subsequently maintained 81 exemptions totaling $5.7 million that were not supported by adequate documentation. … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Opinion 89-61
… discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) TOWN CLERK -- Compensation … then current term of such office (Village Law, §3-301[2]; NY Const, art VI, §17[d]). When the office of village justice …
https://www.osc.ny.gov/legal-opinions/opinion-89-61CUNY Bulletin No. CU-547
… maintain the deduction rate of three percent of gross pay for the existing FICA repayment obligation. A new FICA … of FICA tax deficiencies is separate from repayment of salary overpayment. If an employee must repay both FICA and … If an employee has a taxable earnings change that increases their FICA tax obligation, it is highly likely that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyMaximum Number of Reportable Days – Enhanced Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysMaximum Reportable Days – Legacy Reporting
… months, the maximum amount reportable is 21 days. Rev. 2/20 … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… Common Retirement Fund needs to attract and retain the best and brightest investment talent that it can in order to remain one of the best-funded public pension plans in the country,” DiNapoli … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingOpinion 92-29
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a vacancy in the office of commissioner is entitled to at least the salary paid to his or her predecessor. A deputy … head of the police department shall be increased by at least the same dollar amount of the increase received by …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… revisit the issue as full data becomes available. Transit officials did agree that wait time performance has declined. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014XIV.5 Employee Award Programs – XIV. Special Procedures
… intangible property such as mass transit cards, vacations, meals, lodging, and tickets to theater or sporting events. … where the honoree and a guest of their choice will receive meals valued at $19 per plate. Result - All costs associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, … enrolled in Medicaid. At the time of the audit, there were 53 MCOs that offered 81 different plans; United … of MCO payments attributable to excluded providers because many MCO encounter claims (totaling about $445 million) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… for the Thruway.” Tolls and related fees make up more than 90% of the Thruway’s revenue. Ninety percent of toll … their E-ZPass account has a negative balance for over 30 days. If no payment is made in the next 30 days, the account … agencies. When the first vendor’s contract expired Sept. 15, 2020, it returned the uncollected accounts totaling $430 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … When an employee is leaving an agency, the agency must lock the employee’s SFS user account and remove the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… the New York State Police today announced the guilty plea of Amber Diacetis, a 30-year-old Albany woman, and the indictment of Devin Zielinski, 33, for stealing over $230,000 from an … elderly man to live in squalor in order to take advantage of him and steal his hard earned pension and social security …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerTown of Eden - Real Property Tax Exemptions (2018M-231)
… on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently maintained 20 … obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or local laws. … Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Bemus Point Central School District – Reserve Funds (2014M-281)
… District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Niagara County – Court and Trust Funds (2015M-228)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228