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Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 779
… Purpose To explain OSC’s automatic processing of the 2008 Blind … amount as the annuity payable in the preceding year plus a percentage adjustment equal to the annual percentage increase, if any, for compensation and pension benefits administered by the U.S. Department of Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseGenesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241CUNY Bulletin No. CU-326
… Purpose To notify agencies of a one-time health insurance rate adjustment. Background … This one-time rate adjustment submitted by the City of New York Office of Labor Relations will be reflected in … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-326-health-insurance-rate-adjustment-aetna-hmo-and-aetna-qposState Agencies Bulletin No. 687
… Purpose To explain OSC’s automatic processing of the 2007 Blind … amount as the annuity payable in the preceding year plus a percentage adjustment equal to the annual percentage increase, if any, for compensation and pension benefits administered by the U.S. Department of Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/687-2007-blind-veterans-annuity-increaseAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingX.4.C Contacts – X. Guide to Vendor/Customer Management
… The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have … section of the Vendor Record contains information on all of the vendors contacts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment. Key … action. … To determine whether the Town of Smyrna Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Public Health – 2023 Financial Condition Report
… an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. State share spending is further … level. Spending on the Essential Plan increased by $789 million (14.2 percent) to more than $6.3 billion. In SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthOpinion 95-11
… 110, 397 NYS2d 814; Direen Operating Corp. v State Tax Commission , 46 AD2d 191, 361 NYS2d 736). Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-125-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… may include an annuity purchased by your contributions (plus interest earned). If you are age 55 or older at …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… the pre-pandemic average. The report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on … net out-migration rates remained higher, particularly for families. Policy makers need to make sure the state … continue in order to provide a high quality of life for all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycState Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsCity of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Board of Trustees. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345