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State Agencies Bulletin No. 1192
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … and include your five-digit Department ID number(s) along with the correct agency name/return address in the e-mail. … Statements for 2012. OSC Actions OSC will update PayServ with the agency name and address provided. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… State Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire … January 1, 2008 through December 31, 2013. In accordance with the contract, United was required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … and include your five-digit Department ID number(s) along with the correct agency name/return address in the e-mail. … Statements for 2011. OSC Actions OSC will update PayServ with the agency name and address information provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… adequate bylaws or written policies or enforce compliance with the limited bylaws and policies that it adopted. … and written disbursement policies and enforce compliance with the bylaws and policies. Review bank statements and … Association purposes. Association officials agreed with our recommendations and indicated that they initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashBrocton Central School District – Claims Audit (2023M-15)
… the Board of Education (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have … without documentation to demonstrate that claims complied with the District’s procurement policy. 28 of the claims … them for payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed … realistic budgets. Reduce surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. … to reasonable levels. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Village of Bemus Point – Clerk-Treasurer (2022M-38)
… funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery and … to the Board or file annual financial reports (AUDs) with the Office of the State Comptroller (OSC), as required. … Treasurer’s records as required. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Liberty Central School District – Information Technology (2022M-73)
… Establish adequate information technology (IT) contracts with the District’s vendors. As a result, the roles and … IT systems, applications or data timely. Provide users with comprehensive IT security awareness training. As a … IT security awareness training. District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant … Key Recommendations Ensure officials enforce compliance with the data, network and security access policy. Disable … specific IT service needs. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… returns all forfeited funds owed to BOCES. Consult with legal counsel with respect to the proper use of forfeited funds returned by the administrator. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeSouth Kortright Central School District – Claims Audit (2023M-69)
… In addition, we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it … were approved without documentation to verify compliance with the District’s procurement policy. Key Recommendations … before authorizing payment. District officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Farmingdale Union Free School District – Payroll (2024M-22)
… for unnecessary overtime work that could have been avoided with adequate planning. We determined that the Board of … and expenditures. Key Recommendations Adopt a policy with clear guidelines and procedures for overtime work. … for and monitor overtime. District officials agreed with certain aspects of our report and indicated they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Saratoga Springs City School District – Procurement (2023M-25)
… appear to have used favoritism. Officials did not: Comply with policy requirements when procuring four (13 percent) … agent’s electronic signature. Key Recommendations Comply with purchasing policies when procuring purchase and public … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Village of Stamford – Claims Audit (2022M-197)
… $195,545 did not have support that the purchases complied with competitive bidding requirements or the Village’s … in the procurement process are aware of, and comply with, statutory bidding requirements and the Village’s … procurement policy. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… As a result, District officials were not transparent with taxpayers and maintained real property taxes at a level … surplus fund balance. Key Recommendations Comply with the surplus fund balance statutory limit. Adopt … are valid. District officials generally disagreed with our recommendations but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… conduct online banking but were inappropriately provided with online banking access to one or more of the District’s … online banking users’ access and permissions and comply with Board policy. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Ticonderoga Central School District – IT Asset Management (S9-22-23)
… not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located … not inventoried. Three document cameras and one camcorder with combined purchase prices of approximately $2,300 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. Seventeen IT assets, with combined purchase prices of approximately $7,300 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05State Agencies Bulletin No. 314
… employee housing and meals. Affected Employees Employees with taxable or non-taxable maintenance deductions for … employee housing and or meals. Background In accordance with the Budget Policy Reporting Manual, Revised Item B-300, … checks dated May 2, 2002. SUNY rates changes are effective with the checks dated July 17,2002. OSC Actions The Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsDiNapoli: Tax Cap Remains at 2% for 2025
… issues as they budget for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments with a calendar fiscal year, above the 2% allowable levy … increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also includes a provision …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025