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DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… Comptroller Thomas P. DiNapoli examined issues related to broadband availability, access and affordability across … across the city, too many households still don’t have a subscription. Many of New York City’s lowest income … 2013. As the pandemic subsided, however, individuals may have resumed leveraging broaband via institutional access …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … age of 50, or turning 50 within the calendar year, will have their age 50 catch-up limit automatically applied. Employees aged 60-63 will also have their extended catch-up limit automatically applied. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… Purpose To determine whether UnitedHealthcare improperly paid for … of the tumor. Consequently, the provider should not have billed, and United should not have paid, $6,250 for the repair of the blood vessels and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 … to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, New York … processing and rebate revenue. The Department did not have proper monitoring controls in place to ensure rejected …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followOpinion 93-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- … such other moneys as the town board, by resolution, shall have transferred pursuant to [Town Law, §113 or Highway Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … If the appropriate forms and required documentation have not been submitted by December 1 st annually the checks … to request check holds for physical payroll checks that have yet to be distributed to the employee. These submissions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Purpose To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), Office of Children … sources including SED, OCFS, OMH and DOH. These agencies have issued manuals and guidelines to provide direction on …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … grant and monitor property tax exemptions and did not have the proper documentation to support the exemptions for some properties. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … reported balances are accurate. Annual financial reports have not been filed since 2008. The Board did not perform, or … the Supervisor’s records. … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New … spaces where advertisements were placed – PANYNJ does not have assurance that it is maximizing revenue from advertising …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andState Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically … to specify the tax year in the space provided above part I of the form) Withholding agent Type of income OSC Actions: … (NTAX556) that will identify all the employees that will have their Federal Tax Data page updated by this program. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically … to specify the tax year in the space provided above part I of the form) Withholding agent Type of income OSC Actions: … (NTAX556) that will identify all the employees that will have their Federal Tax Data page updated by this program. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyOpinion 97-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and … one rate for that portion of the district which does not have water hydrants, or in the event of any other unusual …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 93-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … has already been financed from fund balance, no moneys have actually been paid to the Retirement Systems. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Nursing Home Surveillance
… Purpose To determine whether the Department of Health (Department) … residents. Inefficiencies in the Department’s processes have significantly impaired its ability to assess fines … appear to undermine the incentive that fines can have as a deterrent to deficient practices, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS … codes within the project. All Source 9 activity codes will have their status changed to “Inactive” by OSC on the last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher expenditures made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersFranklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … agreed with our recommendations and indicated they have taken corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Agencies Bulletin No. 1719
… Purpose To inform agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ Affected Employees All … the 2019-20 budget references where $0 appropriations have been created by the Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position