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City of Lockport – Budget Review (B23-1-7)
The State Comptroller's office completed an independent evaluation (review) of the City of Lockport's proposed budget for the 2024 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lockport-city-2023-B23-1-7.pdfDivision of Housing and Community Renewal Bulletin No. DH-48
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing for the portion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… statements. These charges arise from PARISI's attempt to embezzle funds from a decedent's estate for which he … abused the trust placed in him by allegedly attempting to pocket millions of dollars meant for the beneficiaries by … New York State Comptroller Thomas P. DiNapoli. "Thanks to my ongoing partnerships with United States Attorney …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleSUNY Bulletin No. SU-267
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Examination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers Compensation Board WCB for late payment of medical a
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsState Agencies Bulletin No. 2086.1
… net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and … ID, hired on or after January 1, 2023, who do not have an active direct deposit balance row in the Request … 56, Article 14, §200(4). Agency Actions Agencies must have all new employees complete the updated Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086
… net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and … ID, hired on or after January 1, 2023, who do not have an active direct deposit balance row in the Request … 56, Article 14, §200(4). Agency Actions Agencies must have all new employees complete the updated Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… to increase employment among individuals with a disability have fallen short. Better management and collaboration can … to providers in NYESS’ TTW program and 11,833 customers have been enrolled. However, since 2019, the number of … revenue, as well as revenue received by providers, have declined. OMH has not undertaken a strong proactive …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedCost-of-Living Adjustment
… Adjustment (COLA) is a permanent annual increase to your pension, based on the cost-of-living index and a formula set … you receive each September is added to your existing monthly COLA amount. You can view your benefit payment pay …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For example, … weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized individual making …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedGlen Aubrey Fire Company – Board Oversight (2022M-139)
… and approve financial transactions on a regular basis and have them audited annually. Charge the appropriate service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Oversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family … juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesUse of Federal Funding for Election Technology and Security (2020-S-18)
To determine whether the Board of Elections (BOE) utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s18.pdfState Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF … have deduction code 617 PAF Retirement After Tax (PAF ATX) to code 616 PAF Retirement Before Tax (PAF BTX); and who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 1455
… dated January 13, 2016 Background For 2016, changes have been made to: Withholding Allowance Amount Qualified … Rates Tax Rates The Federal income tax withholding rates have changed for 2016. The withholding tables can be found in … The New York State and Yonkers withholding tax tables have been revised for 2016. Personal Exemptions/Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Cato-Meridian Central School District – … managed. Auditors found district officials should have disabled 550 network user accounts that were no longer … from the date of the test. District officials should have established written procedures for granting, changing, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1The ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60)
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s60.pdfReview of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdf