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Town of Tompkins Fire District – Board Oversight (2023M-33)
… before payment. Ensure the Treasurer filed the District’s required annual update document (AUD) for fiscal years 2021 … with our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Evergreen Charter School – Credit Card Purchases (2024M-143)
… credit card payments totaling $134,982 did not have the required signatures for payment. Reward points were … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143CUNY Bulletin No. CU-568
… City Education Board Retirement System (7T) for the 2017 plan year is $15,721. NYCERS, NYCTRS, and NYCBERS will no longer operate with a Plan Year coinciding with NYS Fiscal Year as legislation now … Security Law in relation to the definition of wages earned from multiple employers and the plan year for New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementAssessment and Collection of Selected Fees and Penalties
… of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period … Findings The Department does not assess and collect all required fees and fines. In total, the Department did not … Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesReport File Transactions (File Upload) – Enhanced Reporting
… and posted through the Reporting Dashboard, you can select the report and view the employee’s NYSLRS ID in the … through the Employer Reporting Dashboard, you can select the report and view the employee’s employment instance … you pay your employees before deducting health insurance, dental insurance, etc., and are considered pensionable if …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three years and an … surplus fund balance has become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. … budget. The Board has not developed a formal long-term plan addressing the excessive unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of … repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a … year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution … amount for Deferred Compensation will increase from $19,500.00 to $20,500.00. An additional deferment is … last three years prior to normal retirement age, increases from $19,500.00 to $20,500.00, for a combined maximum total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… and sensitive information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and … and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded in the system. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … network user accounts or develop a written IT contingency plan that details how District officials would respond to IT … contingency plan impairs the District’s ability to recover from an unexpected IT disruption. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… plans to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current levels for the 2016-17 fiscal year. “School districts are feeling … see additional districts deciding to seek voter approval for an override.” The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… events. The Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The … and Department resources are adequately safeguarded, The required code of ethics policy to establish reasonably … encourage the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVillage of Walden – Financial Condition (2017M-255)
… fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general … 2016. The Village has no comprehensive multiyear financial plan. Key Recommendations Adopt a fund balance policy. The …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255DiNapoli Announces State Contract & Payment Actions For March 2014
… money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s office … LLC for pharmacy benefit services for the State’s Empire Plan, Excelsior Plan, and Student Health Plan. Paid more than … valued at $531 million because they lacked the required verifications, and rejected 5,036 payments valued at …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment rate has fallen to 4.2 percent, the lowest level in 42 years, but financial risks for the city persist, … The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 billion in FY …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownSullivan County – Fiscal Stress (2013M-81)
… The purpose of our audit was to determine the financial health of the County and identify causes of any identified …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and if not whether Empire BlueCross made overpayments on any of those claims
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthOpinion 93-28
… STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund … and the highway superintendent to determine, by agreement, how certain moneys for highway repairs and improvements are …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 2163
… Code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a … and Is working in a security related position and is required to wear a uniform in the performance of their job … date may receive the 2023 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designated