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New Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … new employees to the financial system and was responsible for adding and changing salaries and pay rates, processing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149CUNY Bulletin No. CU-735
… Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave … the eligibility requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 for 2009 and $107,609 … that is not related to the individual sewer district. As a result, the sewer fund’s remaining unexpended surplus fund … Board routinely budgeted revenue estimates that could not be realized based on the current rates. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsState Agencies Bulletin No. 2308
… to inform agencies of the content information for the 2024 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2024 are … 15 (Circular E) for 2024, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2407
… to inform agencies of the content information for the 2025 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2025 are … 15 (Circular E) for 2025, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2198
… inform agencies of the content information for the 2023 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2023 are … 15 (Circular E) for 2023, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Wall Street Bonuses Rose In 2012
… Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to changes in its economic and regulatory environment,” DiNapoli said. "Profits and bonuses rebounded in 2012, but the industry is still restructuring. Despite its …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andFinancial and Organization Capacity
… – Division of Corporations NYS Department of State – Tax Warrants Pricing and Additional Information New York State …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacityVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74State Agencies Bulletin No. 1711
… 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Health Care Flex Spending Account and Nontaxable Health Insurance are reported in Box 14 as IRC 125. Taxable Gross … not opt out of receiving a 2018 paper form W-2, OSC will mail Form W-2 to the employee’s mailing address currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… September 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334State Agencies Bulletin No. 1661
… Purpose To notify agencies of changes in maintenance rates for employee housing and … Background In accordance with the Division of the Budget Policy and Reporting Manual, Item B-300 and … unions/bargaining units. The Determining Taxability of Maintenance Deductions attachment can be used as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1661-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1747
… have maintenance deductions in each agency. This report is now available for all agencies except SUNY and CUNY. The … A PayServ bulletin board notice will be posted when it is available. Agency Actions Agencies are required to become … deduction should be immediately end dated when an employee is no longer receiving employer provided maintenance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsOversight of Language Access Services
… services—also referred to as Language Access Services (LAS). Hospitals must also post signage in public areas listing the availability of free LAS. The 2023 American Community Survey conducted by the U.S. … have LEP, speaking hundreds of languages. H+H provides LAS in multiple languages and dialects through Telephonic or …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Comptroller DiNapoli Releases State Audits and Examinations
… to process and pay medical claims from health care providers for services provided to Empire Plan members. … For the two fiscal years under review, Upstate wrote off nearly $17.4 million in insurance denials. Records tested … billing process. In addition, the amounts written off represents about 1 percent of the net patient revenue, an …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fCUNY Bulletin No. CU-709
… the title of CUNY Theater Technician, Theater Technician Specialist, and lead Theater Technician. This MOA covers the … OSC Actions OSC will review the manually entered Job Action Requests and approve retroactive salary increases … related overtime, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… B and C dams in 2015, as of March 2024, 220 of the 843 (26%) dams had not been assigned a rating. Although assigning …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communities