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Town of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four elected … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caledonia – Financial Management (2013M-363)
… practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in … practices for the period January 1 2012 through October 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalHancock Central School District – Financial Condition (2013M-187)
… a more reasonable level. However, we found that the Board did not include in its 2013-14 budget more than $790,000 in …
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)
… 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services …
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
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
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)
… 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services …
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
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report … information. For more information about Sole Custody Reporting, please contact the Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… School District (District) officials identified, reported and implemented needed remediation to reduce lead exposure in … as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilFixed Income
… $10 billion at the time of commitment Please also refer to additional guidelines: Emerging Manager Definition and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeSUNY Bulletin No. SU-279
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation Affected …
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
… uses. (Include unmetered public buildings, firefighting, main flushing, water quality and other testing.) List use and … Controls to avoid mathematical errors in calculating daily gallons produced. Controls to avoid errors in transferring daily production records to monthly reports. Sufficient …
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
… June 2014 Cash Report. Findings from that report include: All Funds spending increased 2.2 percent, or $687.9 million, … The cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, …
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
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … 31, 2016. Background The Medicaid program provides a wide range of medical services to those who are … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersOther Bulletin No. 39
… Time Entry overtime payments Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Association (CSEA), signed 10/06/2017, which provides for a change in the calculation of overtime for all eligible members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesUnified Court System Bulletin No. UCS-100
… the contract ratification date of 5/4/06 The Bonus Payment is not prorated for part-time employees. The Bonus Payment is … overtime. $1,500.00 One-Time Bonus Payment Pursuant to a side letter of the 2003-2007 Agreement dated May 2, 2006, … to all Annual salaried employees who were Active or on an authorized Paid Leave or Leave of Absence (other than RPD …
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
… Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels were necessary … Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services in and … $127,963. Transit paid more than the GSA maximum lodging rate for 12 of 15 rooms booked by a total of $3,962. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … appropriately and effectively.” Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218) … County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits