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Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … crime of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation … did not take tickets for their own personal use without payment. Clerk fee collections were not remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Division of Housing and Community Renewal Bulletin No. DH-25
To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rentDiNapoli Releases Review of First Quarter State Revenue Collections
… the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) … for the same period last year, primarily reflecting a $1.6 billion drop in personal income tax (PIT) collections in … million from MetLife, $20 million from AXA Equitable and $715 million from Credit Suisse. Another $2.2 billion was …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDivision of Housing and Community Renewal Bulletin No. DH-42
… of each year of the program to elect to cash out up to 120 hours of accrued Over 40 Comp Time. For additional … paychecks dated 12/3/09. Criteria The maximum number of hours an employee may accrue under the Over 40 Compensatory … Time II program is 240. Employees may cash out up to 120 hours of accrued Over 40 Compensatory Time once per year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-42-2009-csea-pef-and-rrsu-over-40-compensatory-time-iiCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… For example, CVS Caremark audits sometimes reviewed only a minimal number of Empire Plan claims and expanded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programOversight of Pupil Transportation Services
… the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe … whether the State Education Department is monitoring school districts compliance with safety training requirements …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesDivision of Housing and Community Renewal Bulletin No. DH-77
… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II Cash Out program: Administrative … (RRSU) BU67 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of Select High-Technology Projects (Follow-Up)
… intended employment goals. We found that ESD had provided millions of dollars to private companies in high-tech sectors … spent and was producing the intended results. Despite millions of dollars of State funding, selected high-tech …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … Responsibility for the administration and management of EOP is shared between SUNY Administration’s Office of Opportunity Programs (Office) and sponsoring EOP campuses. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAdministration of Self-Insured Workers’ Compensation Plans
… actions taken by the following three constituent agencies: New York City Transit (excluding Staten Island Railway), MTA Bus … injured employees. Virtually all employers in New York State must provide workers’ compensation, and are required to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansCost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members
… 1 members covered by Sections 75h and 75i CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustmentCost-of-Living Adjustment – Career Plan for ERS Tier 1 Members
… information for ERS Tier 1 members covered by Sections 75f and 75g CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1503/cost-living-adjustmentCost-of-Living Adjustment – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustmentLeaves of Absence – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1509/leaves-absenceLeaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1522/leaves-absenceSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Ellicottville Central School District - Information Technology (2019M-14)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14