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Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110United HealthCare – Empire Plan Drug Rebates
… … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Agencies Bulletin No. 2253
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationTown of Amenia – Leave Accruals (2013M-361)
… of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. … and four elected Board members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Agencies Bulletin No. 1949.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 08/31/2022. For any shift that begins at or after 12:00 am on 09/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19492-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 11/30/2022. For any shift that begins at or after 12:00 am on 12/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19493-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.5
… overtime rate for employees in certain titles represented by PEF or CSEA working at specific OCFS facilities. Affected … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … are taxable income, will be included in employees’ taxable gross, and are subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.4
… must divide overtime earned on or before 09/30/2021 from overtime earned on or after 10/01/2021 due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19494-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Lloyd - Financial Condition (2019M-108)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial … The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … overestimated expenditures in the general, water and sewer funds each year. Key Recommendations Include more realistic …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Accuracy of Reported Cost Savings
… Office of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene (DOHMH) … the contracted services. DiNapoli’s audit found that much of the overbilling, $829,000, was the result of CUCS … salary was billed again, as a direct care personal service cost. Background DOHMH contracts with non-profit entities to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… receipts totaled $34.4 billion through the first quarter of State Fiscal Year 2022-23, exceeding the Division of the Budget’s (DOB) Enacted Budget Financial Plan forecast … increasing, and may alter the trajectory for the remainder of the fiscal year. Bolstering rainy day reserve funds on or …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… & HOME Investment Partnerships Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is … The objective of our initial audit, issued September 16, 2022 and covering the period April 2017 through June …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityDiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … of 10.2 percent. Tax collections benefitted from an 18.3 percent increase in Personal Income Tax (PIT) receipts … by a 23.9 percent decline in business tax collections as a result of increased refunds and the absence of large audit …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central … and the Liverpool Central School District . “In an era of limited resources and increased accountability, it’s … In addition, the purchasing agent has access to parts of the district’s financial software program that are not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1380
… the SFS. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … PayServ and SFS, allowing for easier reconciliation of payroll charges. OSC has finalized their conversion plan and … access to the Position Pool Table. March 4, 2015 – OSC Payroll will release a list of the legacy account codes that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … the already sizeable outyear budget gaps. Actions by Congress may also have a large impact on the state’s finances …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget