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Capital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has complied with the capital … October 30, 2015. Background The NFTA is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningUnified Court System Bulletin No. UCS-79
… the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected Employees Employees in Bargaining … pay stub narrative description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The current narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… complete report - pdf ] Audit Objective Determine whether the Edwards-Knox Central School District (District) claimed … reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to … officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Village of Monticello – Records and Reports (2020M-104)
… complete report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) … complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely … $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Opinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … has created the position of comptroller by local law and that the village prepares its own assessment roll … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Agencies Bulletin No. 855
… Purpose To provide instructions to agencies for processing the 2008 Uniform Cleaning and Maintenance … Cleaning and Maintenance Allowance payment is authorized for eligible M/C employees. Effective Date(s) This payment … in the following departments and titles are eligible for the 2008 Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 771
… Purpose To provide instructions to agencies for processing the 2007 Uniform Cleaning and Maintenance … Cleaning and Maintenance Allowance payment is authorized for eligible M/C employees. Effective Date(s) This payment … Cleaning and Maintenance Allowance payment amount is $875 for full-time eligible employees. Employees assigned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1285
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … Services 3 $1,200 Correction Captain $1,200 Director of C.E.R.T. Operations in DOCCS $1,200 Department of Environmental Conservation: Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 941
… Recreation and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director, Division of Law Enforcement $625 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedOversight of Critical Foster Care Program Requirements
… Children and Family Services (OCFS) has effective controls in place to ensure that foster homes meet required criteria … the foster care program, including placing children in foster care settings, certifying and approving certain … requirements, thus increasing the risk of placing children in an unacceptable environment. The problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… for developing and monitoring its annual budget for the period July 1, 2011 through June 30, 2013. Background The … The fee structure of a percentage of per pupil revenue does not appear to be reasonable, as the services being … unrealistic amounts in others. In addition, the School does not modify its budget during the year. During fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Cost-Saving Ideas: School District Auditing – Internal Auditor
… statutes, regulations, purchasing policies, and accounting system and procedures. Candidates may include: a district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCity of Amsterdam – Budget Review (B25-5-5)
… fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Overtime Limits for Tier 5
… $29,603.80 2032 $28,741.55 2031 $27,904.42 2030 $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5State Agencies Bulletin No. 563
… an approved deduction enrollment form, which is available online. State employees will be invited to identify the … SUNY Foundations for individual campuses is available online at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesService-Disabled Veteran-Owned Business Program Implementation
… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … 31, 2015. Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014. The … also created the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… Most of the state’s overtime in 2021 came from the Office for People with Developmental Disabilities (OPWDD), the … Health (Mental Health). The three agencies accounted for 66% of the overtime hours and 62% of the overtime … DiNapoli’s office, the average number of employees working for the state, not including SUNY and CUNY, declined 9.1%. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Opinion 89-8
… in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State … in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State … -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Comptroller DiNapoli Releases Municipal & School Audits
… have been identified and corrected. City of Newburgh – Budget Review (Orange County) The city’s use of approximately … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … services in the general fund. However, the city’s proposed budget includes a reduction of $3.7 million in the …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2110
… purpose of this bulletin is to provide agency instructions for processing the April 2023 Longevity Payment for Long-Term Seasonal Employees. Affected Employees: … be granted. Effective Dates: Payments may be submitted for Institution Extra Lag paychecks dated 05/04/2023 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employees