Search
Town of Wales – Financial Management (2017M-32)
… the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. Background The … expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32High Falls Water District – Water Fees (2015M-153)
… water clerk manually enters readings from an electronic meter reader in the water billing system and generates bills …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Selected Employee Travel Expenses
… not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used appropriately. Key Recommendations Follow … guidelines to ensure adequate monitoring of fleet vehicle use to guard against fraud, waste or abuse. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Greece Central School District – Procurement of Professional Services (2024M-129)
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023, through June 30, … the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking … competition. Officials did not adhere to the District’s written policies and procedures. For example, three medical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … from the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient … When managed care enrollees receive inpatient care or outpatient care from hospitals, MCOs reimburse the hospitals. … The Centers for Medicare & Medicaid Services (CMS) defines outpatient care provided in a hospital as care that a patient …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Agencies Bulletin No. 2179
… impact employees who were previously ineligible to receive a Non-Pensionable Lump Sum Payment. In addition, the purpose … sum payment amount. Divide these additional hours by 1360, round the result to four places, multiply by the full payment … day) since OSC cannot determine if an employee’s regular schedule is based on 8 hours or 7 ½ hours per day. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceState Agencies Bulletin No. 1203
… process in PayServ to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been … entering a new Hire transaction in PayServ, the Person ID field will be populated with the word “NEW” and the field … is saved, the system will assign the next available Empl ID based on the last Empl ID assigned in the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservFacility Planning Bureau Project Review (Follow-Up)
… The Code applies to every facility owned or operated by school districts or Boards of Cooperative Educational … These facilities include, but are not limited to, school and administration buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press boxes, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Agencies Bulletin No. 1278
… To explain why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and left … retirement plan or Were an active participant for any part of 2013 in an annuity account described in IRC Section 403(b) - applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for most employees and left unchecked for others. Affected … To explain why the Retirement Plan check box in box 13 on form W2 must be checked for most employees and left unchecked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… quarter in a row that overall collections have dropped statewide year-over-year. From April 2020 through March 2021, … 2.4 percent in the Southern Tier to 9.8 percent in the North Country. Four regions — the Capital District, Central New York, Long Island and the North Country — experienced stronger growth than they did in …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Edgemont Union Free School District – Information Technology (2024M-37)
… in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a … accounts and determined that District officials did not: Disable 34 unneeded network user accounts that had last login … of authorized user accounts and routinely evaluate and disable any unneeded network user accounts in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Village of Port Jefferson – Justice Court Operations (2020M-56)
… to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56CUNY Bulletin No. CU-120
… in PaySR for employees who are currently paying dues and working in a bargaining unit of AJ with a current deduction … stub. If an employee is paying the agency shop fee and is working full time in only one position, then 1.05% will be … employee's pay stub. If an employee is paying dues and is working full time in only one position, then 1.05% will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeOpinion 2001-4
… (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA No. 3). We note, however, that, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Youth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followOpinion 92-1
… on securities deposited in lieu of); (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); … does not have discretion to refuse to permit the withdrawal of retained percentages when proper securities of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1