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Administration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfDeveloping an Effective Fund Balance Policy
Please print out the slideshow presentation prior to the webinar to following along for valuable information on how to develop an effective fund balnce policy.
https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-012319.pdfAccess Controls Over Selected Critical Systems (2017-S-56) 90-Day Response
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56)
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfState Agencies Bulletin No. 2240
… Purpose: The purpose of this bulletin is to notify agencies that employee participation in … for the Blind, and Education Department employees who have an active 403(b) tax-sheltered annuity and a Workers’ … responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered annuity plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersAdministration of Self-Insured Workers’ Compensation Plans (2018-S-33) 180-Day Response
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33-response.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… Objectives To determine whether Medicaid managed care organizations … equipment. The audit covered the period from July 2016 to December 2021 for non-oxygen-related durable medical … or oxygen equipment, that can withstand repeated use and have been ordered by a practitioner in the treatment of a …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the last three years. Furthermore, town officials have not developed a formal plan to use the accumulated … for the use of these accumulated funds. Town officials have identified potential uses for the funds including needed …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Riverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 … $130.7 million. Key Findings District officials have not established written policies or procedures for … maintaining the vendor master file. The District did not have any procedures in place to determine whether a vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Opinion 93-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL … or indices will be used to compute the new rate. You have asked whether a variable rate bond or note issued …
https://www.osc.ny.gov/legal-opinions/opinion-93-8State Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the three … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, … recommendations, one has not been implemented and two have been partially implemented. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followUnified Court System Bulletin No. UCS-352
… sum payment based upon total number of years spent at a salary at the maximum of the salary grade. Consistent with … out. The JLP payment will be ended for all employees after March 31, 2026. Effective Dates: The April 2025 … annual salary, but it is considered pensionable earnings. Tax Information: The UCS JLP payment is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentTown of Caneadea – Fund Balance Management (2020M-145)
… The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future fund balance levels was diminished. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Opinion 88-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §8012(b)(1); COUNTY LAW, §650: A sheriff is entitled to poundage fees on income executions amounting to 5% of the … would first compute the amount of interest which would have accrued during the four payroll periods since April 1, …
https://www.osc.ny.gov/legal-opinions/opinion-88-16State Comptroller DiNapoli Releases Municipal Audits
… for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … As a result, the risk is increased that claims could have been paid for inappropriate purposes. In a sample of 100 … as required. Fifty of the claims totaling $120,992 did not have appropriate support such as a voucher, itemized receipt …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… which will bring Long Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 billion when finished in 2019, more than … serving New York City and Long Island, taxpayers will have to bear the brunt of these unanticipated costs. There …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetResponse Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those … is resolved. In all significant emergency situations that have the potential to disrupt or actually disrupt service to …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-events