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Long Lake Central School District – Payroll (2016M-90)

… Hamilton County. The District, which operates one school with approximately 60 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Garrison Union Free School District – Information Technology (2023M-127)

… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Fine Fire District – Board Oversight (2023M-81)

… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… The Board has not adopted budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each … records of all Town officials and employees who received or disbursed money during the year. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Miller Place Fire District – Credit Cards (2024M-58)

… reviewed: 86 charges totaling $40,198 were accompanied by purchase orders that lacked a detailed description of the … totaling $14,544 and 25 charges totaling $10,005 had purchase orders that were approved by the District official making the purchase. Key Recommendations Ensure credit card charges are …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … inventory records, performing inventory reconciliations or establishing clear written guidance. Town officials: … competition. Did not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

State Agencies Bulletin No. 1329

… Purpose To inform agencies of new earnings codes and procedures for processing the second … within the purview of the Agreement between the State of New York and the United University Professions. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

State Comptroller DiNapoli Releases Municipal Audits

… not issue duplicate receipts for certain fees collected or deposit collections in a timely manner. The board is not … County) Some employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave … a result, there is an increased risk that payroll errors or irregularities could occur and go undetected. Town of …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits

SUNY Bulletin No. SU-131

… Purpose To provide instructions to agencies for processing United University Professions (UUP) … York and United University Professions (UUP) and provides for Discretionary Salary Increases for UUP (BU08 and BU41) employees. Payment of the increase is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-131-1-discretionary-salary-increase-suny-professional-services

About the Regulation – Reporting Elected and Appointed Officials

… appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time official works 4 …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulation

Efforts to Collect Delinquent Taxes (Follow-Up)

… the taxpayer has exhausted all applicable protest rights, or protest rights have expired, the tax is considered … include a tax amount; some include only penalties and/or interest. Department procedures describe appropriate … collection actions staff must take prior to completing or closing a collection case. Collection actions may include …

https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow

State Agencies Bulletin No. 2022

… we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the … or State Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although … not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the Governor signs the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecks

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bayport Fire District , Town … available, auditors found a cash shortage of at least $6,073 had occurred in the final three years of the justice’s six-year tenure. Town of Enfield – Purchasing (Tompkins County) …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1

Efforts to Collect Delinquent Taxes

… actions may include filing a warrant, serving a levy (a legal seizure of property), and performing applicable …

https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes

Improper 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 services for recipients enrolled in managed care. The audit covered … from hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient …

https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-services

Opinion 92-14

… documentation to the chief fiscal officer. In the case of a discharge pursuant to subdivision (1), the … lien is satisfied or released" (Lien Law, §19[1]). In the case of a discharge pursuant to subdivision (2), the … has expired. 2 Moreover, there appears to be no pertinent case law. However, we believe that it is incumbent upon the …

https://www.osc.ny.gov/legal-opinions/opinion-92-14