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Enhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingCollection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCVS Health – Temporary Holding Account Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueHow to Conduct a Vendor Responsibility Review
… Note: A subcontractor includes any entity that receives funds from the vendor to perform work on a contract awarded …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewIntergovernmental and Community Affairs
… (C) 845-325-4359 [email protected] Office of Unclaimed Funds Events Leah Solomon Office of the State …
https://www.osc.ny.gov/igcaTown of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) … the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Wynn Resorts Shareholder Proposal on Political Spending
Comptroller DiNapoli calls on Wynn Resorts to disclose all political spending.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholder-proposal.pdfCentral Office – Controls Over Bank Accounts
… that all bank accounts were authorized and only used for appropriate purposes and transactions. The audit covers … York City, and the largest urban university in the United States, consisting of 24 institutions. More than 270,000 … education students are enrolled at campuses located in all five New York City boroughs. CUNY Central Office provides …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 944
… the Retirement Plan checkbox in Box 13 on the 2009 Form W2 should not be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementControls Over the Collection of the Public Safety Communications Surcharge
… but not all counties charge a separate surcharge. These funds are paid directly to the counties, not the State, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 2004-1
… and general ambulance service; 30 Opns St Comp, 1974, p 143, concluding that a fire district may purchase an … Opns St Comp No. 2003-4; 2000 Opns St Comp No. 2000-20, p 53; 1993 Opns St Comp No. 93-24, p 42; cf . Wells v Town of … separate "emergency ambulance service" (see Division of Budget Report on S4705 of 1969). Additionally, in a recent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… be part of basic annual salary but shall be pensionable. Tax Information The 2023 Judicial Ratification Bonus is … taxable gross subject to employment and income taxes. Federal, State and New York City income tax withholding will … regarding retirement may be directed to the Payroll Deduction mailbox. Questions regarding withholding taxes may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedReview of Travel Card Expenses
… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesState Agencies Bulletin No. 1343
… aligning personal service charges with the new chart of account strings. Agencies will have the ability to compare … office staff at agencies will no longer be adding the account code string on the Position Pool page as they do … impacted: All queries used by agencies that contain the Account Code will need to be modified with the new chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 97-3
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those sections. …
https://www.osc.ny.gov/legal-opinions/opinion-97-3United HealthCare – Empire Plan Drug Rebate Revenue
… for rebates, discounts, and other considerations and pass 100 percent of the value of the agreements on to the … Medco. The subcontract required Express Scripts to remit 100 percent of all rebates collected from the manufacturer … NYSHIP rebates despite its contractual obligation to remit 100 percent of all revenue derived from drug manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … claimed on the CFRs for fiscal years 2010-11 and 2011-12. Key Findings For the three fiscal years ended June 30, 2013, … that were not in compliance with the Manual’s guidelines. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… from an old NYS01 project that was converted and closed for transacting. If the new converted Project ID has or will … to post the credit against it, the agency should wait for the expenditures to be on the new project. If the new … does not have enough expenditures against it to allow for a credit to expenses, agencies will need to transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id