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Town of Caledonia – Financial Management (2013M-363)
… not include leave time usage, and inaccurately reported all paid hours as hours worked. Key Recommendations Adopt … requiring employees to prepare daily time records for all regular and overtime hours worked and leave time used. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Capital – 2022 Financial Condition Report
… (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … Social Welfare purposes, up $508.7 million (64.1 percent). All other purposes, decreased by $263.1 million (15.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June … in operating surpluses, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Lewis County – Court and Trust Funds (2024-C&T-1)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … been turned over to the State Comptroller as abandoned property. Key Recommendations The Treasurer should ensure …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1State Agencies Bulletin No. 331
… in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersWestchester County – Court and Trust Funds (2024-C&T-3)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … been turned over to the State Comptroller as abandoned property. Key Recommendations The Commissioner should ensure …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Sole Custody Reporting
… reconciled bank account information needed for the State’s annual financial statements. Agencies are reminded that all … be obtained and reconciled and the reconciled bank account balance(s) must be provided to the Commissioner of Taxation … and/or “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and … in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… drug manufacturers for rebates or collect and remit all rebate revenue to Civil Service. Based on judgmental … and remit as warranted. Take corrective steps to ensure all the Empire Plan’s rebate-eligible drug utilization is …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilFixed Income
… Current Strategies U.S. TIPS Mortgages Program Guidelines Life-Cycle …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeSUNY Bulletin No. SU-279
To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… this may cost your municipality. A. Identify and quantify all water sources to calculate the number of gallons produced … amounts to calculate the total. B. Identify and quantify all metered uses to calculate the number of gallons of … amount to calculate the total. C. Identify and estimate all authorized unmetered uses. (Include unmetered public …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli Releases Review of First Quarter State Revenue Collections
… tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division … according to a report on state finances issued today by New York State Comptroller Thomas P. DiNapoli. “Personal income …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… have special health care needs. The Department administers New York’s Medicaid program. For the State fiscal year ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersOther Bulletin No. 39
… provides for a change in the calculation of overtime for all eligible members. Prior to the Memorandum of Agreement, … in the employee’s taxable gross and are subject to all employment and income taxes. Income taxes will be … in the employee’s taxable gross income and are subject to all employment and income taxes. Federal, State and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesSUNY Bulletin No. SU-81
… an Action of Pay Rt Chg (Pay Rate Change) and a Reason of CSL (Cor Sal). Agency Actions Each agency must complete a … July 4, 2002, the Action of Pay Rt Chg and the Reason code CSL must be submitted to update the July 4, 2002 row using … by submitting the action of Pay Rt Chg and the Reason code CSL. Note: Subsequent rows should only be increased by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-81-discretionary-increases-suny-employeesUnified Court System Bulletin No. UCS-100
… Purpose To explain the automatic processing of the $800.00 Bonus Payment and to provide agencies instructions for submitting the $1,500.00 One-Time Bonus Payment. Affected Employees Annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentSelected Aspects of Travel Expenses
… and rules for its staff to follow. MTA’s Board approved an All Agency Policy Directive entitled “Travel and Business … MTA agencies are required to use MTA’s travel agent for all travel arrangements, except in certain situations (e.g., … by a total of $3,962. Key Recommendations Revise the All Agency Travel Policy Directive to require the travel …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesDiNapoli Releases Municipal Audits
… Services (Genesee County) The city did not properly award all contracts and has not annually reviewed the procurement … to help ensure that the supervisor properly accounted for all financial activity and adequately segregated financial … any employee in the clerk-treasurer’s office could handle all aspects of a financial transaction. Slaterville Springs …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching … employment expansion in the city's history, according to a report released today by State Comptroller Thomas P. … a record $5.8 billion in tax revenue (largely the real property tax) from office buildings in fiscal year 2016, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansion