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Binghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… State Environmental Facilities Corporation (EFC) under a federal program to help fund its replacement of public and … through the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the … work begin immediately. The bipartisan commitment state, federal, and municipal representatives have made to solving …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalRFP#0008 – Audit of OSC Internal Controls
… information as it becomes available, is available for download through the following links: Request for Proposals , …
https://www.osc.ny.gov/procurement/rfp0008Annual Wage for New Tier 6 Employees
… you hire new Tier 6 employees, NYSLRS uses their annual wage to determine the Tier 6 member contribution rates that you must apply to … first three years of their membership. Retirement Online is the fastest and easiest way to enroll new employees . But … Contribution rates of Tier 6 members are based on the wages they earn Here is how they are calculated Annual …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesState Agencies Bulletin No. 2233
… Withholding Recommendation If the agency determines the full or partial value of the April 2024 M/C LLS Payment … in Division of the Budget Bulletin D-1152 . If the full value is withheld, the agency must submit a Data Chg on … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentDiNapoli: State Tax Collections Continue to Exceed Projections
… billion from April through June, the first three months of the 2021-22 State Fiscal Year, according to the monthly … “The state is rebounding from the economic impacts of the COVID-19 pandemic,” DiNapoli said. “Strong tax collections, coupled with an unprecedented infusion of federal aid, give the state an opportunity to improve its …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… in White Plains federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtComptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In 2012, auditors conducted a … in addressing the problems identified. Department of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsTown of Wawayanda – Financial Operations (2024M-160)
… with the AFR filed by the Town. As a result, there is little assurance the information used to make financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… from entering the facilities and improve access to health, mental health and educational services, according to an audit … access to education, special education and medical and mental health services so the youth are prepared to re-enter … ACS is responsible for admitted youths’ safety, medical, mental health and case management services and oversees their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the … the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processXV.6.A Split Payroll – XV. End of Year
… Budget Reference 2025-26 Institutional April 2, 2026 90%/9 days 2025-26 10%/1 day 2026-27 Administrative April 8, 2026 40%/4 days 2025-26 60%/6 days 2026-27 2026-27 Institutional April 1, 2027 100%/10 days 2026-27 0%/0 days 2027-28 Administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsOpinion 2006-8
… as prescribed percentages of the employees’ final year salaries and paid upon retirement to central school … as prescribed percentages of the employees’ final year salaries. Collective bargaining between public employers … lump sum payment is calculated as a percentage of final year salary and is unrelated to the monetary value of any …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8State Agencies Bulletin No. 618
… will default work schedules depending upon the Pay Basis Code. Affected Employees All employees Background Each Pay Basis Code used by the PayServ system has a particular work … the correct work schedule is entered when the Pay Basis Code changes; however, the agency will need to change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Agencies Bulletin No. 1193
… why the Retirement Plan check box in box 13 on form W-2, must be checked for most employees and left unchecked for … Affected Employees All employees receiving a 2012 Form W-2 Effective Date(s) Immediately Background Internal Revenue … - SUNY TDA Fidelity 413 - NBE Tax Deferred Annuity 414 - NYT Tax deferred Annuity 415 - SUNY Tax Deferred Annuity 417 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1347
… why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and left unchecked for … Affected Employees Employees receiving a 2014 Form W-2 Effective Date(s) Immediately Background Internal Revenue … – SUNY TDA Fidelity 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred Annuity 415 – SUNY Tax Deferred Annuity 417 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearRocky Point Union Free School District – Overtime (2021M-80)
… report - pdf ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials … Determine whether the Rocky Point Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Newark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30REACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130