Search
City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Geneseo Central School District - Online Banking (2019M-172)
… adequately segregate online banking duties. Designate one computer to be used strictly for online banking transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mPocatello Fire District - Audit Follow-Up (2016M-301-F)
… in January 2017. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … in Orange County. The Board of Fire Commissioners is composed of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Officials generally agreed with our recommendations and have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… the MTA would have to raise fares by at least 19% on top of these proposed increases to reach the same level of …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, … in the audit, many of the state's Medicaid recipients are also eligible for Medicare. Medicare is the federal health … they may be eligible for Medicare and how to apply. DOH can also obtain recoveries from Medicare (up to 12 months of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsBus Wait Assessment and Other Performance Indicators
… their location and bus departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor … only. The MDBSI measures the average distance traveled by a bus before an interruption in service occurs. MTA Bus … for these groups is created based on assumptions made by Transit’s Division of Operations Planning. The computer …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure … rates decline, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. While DOH … data warehouse to monitor and track perinatal outcomes by race, ethnicity and insurance status to improve maternal …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsState Agencies Bulletin No. 2105
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing of Shift Differential … remains the same. Background The Division of the Budget letter dated 12/05/2022 authorized Shift Differential payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesState Agencies Bulletin No. 1404
… workers’ compensation-related benefits are exempt from federal income, Social Security and Medicare taxes. Workers’ … will be handled through the W-2 or W-2C process. Biweekly tax refund processing will then recommence in January of … from taxable gross wages for Social Security/Medicare, Federal, New York State and Local taxes. An example of the WC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Agencies Bulletin No. 682
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide agencies with information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingOpinion 93-13
… outside of the city. County Law, §650(1) states that "[t]he sheriff shall perform the duties prescribed by law as an … the court and conservator of the peace within the county. He shall perform such additional and related duties as may be … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13SUNY Bulletin No. SU-378
… is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … Salary Grade 980 Comp Rate Code ANN, CYF, BIW, HRY, FEE Payroll Status Active or Leave With Pay on 06/30/2025, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 517
… an increase in Location Pay to $1230.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicSubway Recovery Tracker
… and Flushing-Main Street in Queens ranking among the top three hubs citywide for most months since the start of …
https://www.osc.ny.gov/osdc/subway-recovery-trackerNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined student population of nearly 2.7 million, reported more than 32,000 violent and … programs New York has in place to keep our school children out of harm’s way. We found much work needs to be done. We …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearAnnual Financial Report
… (AFR) here Application Resources AFR Training Summary of AFR Changes Contact Us Enrollment Instructions [pdf] Notes … User Manual [pdf] Validation Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) … In most cases, issues resulting in a negative entry will need to be resolved by reporting in the appropriate account …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report