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Red Hook Central School District – Financial Management (2016M-105)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… surpluses. The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Village of Lyons Falls – Financial Management (2013M-393)
… The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. … adopting a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … limit of $331,470 by $65,143. City of Syracuse – Water System Cybersecurity (Onondaga County) City officials … communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not … IT-2104 that has been submitted by an employee. According to Internal Revenue Service Publication 505 (Tax Withholding … To advise agencies that the use of fixed amounts or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Agencies Bulletin No. 2372
… Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: … tax withholdings and must be reported on the employee’s Form W-2. State agencies, apart from SUNY, should notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-meals25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable … contributions (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2State Agencies Bulletin No. 1613
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, … — such as wages and consumer spending — grew at a modest pace. However, a decrease in gasoline prices in the first … for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018 …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… in the Manual. Other Related Audits/Reports of Interest East River Child Development Center: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… becomes the primary insurer (payer) and Medicaid the secondary. As a secondary payer, rather than pay for the … who do not apply for Medicare; and recover Medicaid claims paid for any retroactive Medicare enrollments of ESRD … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… To meet current year-end projections, PIT collections will have to increase 11.1 percent, or $2.5 billion, through the … in the current year, and other tax law changes that may have changed taxpayer behavior and the timing of estimated … although more than $625 million in settlement dollars have been used for general budget support. The SFY 2015-16 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according to a report on MTA’s … imbalance is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but … justify planned fare and toll increases of 4% in 2023 and 2025. Ridership The MTA’s July Plan anticipates subway …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenImproper Payments to a Physical Therapist (Follow-Up)
… in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The … provides a wide range of health care services, including physical therapy services, to individuals who are … audit objectives were to determine whether Mark Amir, a physical therapist who owned and operated Madison Physical …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing company (hired by Cabrini) incorrectly altered … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow