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City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Greene – Justice Court Operations (2021M-95)
… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfCredit for Previous or Military Service – State University Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … of your military service. To determine your eligibility and the cost, if any, please write to us. Include your name, retirement registration number, and a copy of your Certificate of Release or Discharge from …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceState Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) … Before Tax (PAF ARBTX) established for members of the New York State Police and Fireman Retirement System (PFRS). … checks dated October 23, 2013 OSC Actions OSC has created new deduction codes 616 PAF Retirement Before Tax (PAF BTX) …
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. 1118
… E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Insurance NYS-Ride Transportation Benefit Program CUNY Pre-Tax and After-Tax Transit Benefit CUNY Transit Benefit Transportation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Insurance NYS-Ride Transportation Benefit Program CUNY Pre-Tax and After-Tax Transit Benefit CUNY Transit Benefit Transportation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an … first quarter ending June 30, 2014, according to New York State Comptroller Thomas P. DiNapoli. The Fund had ended the state’s Fiscal Year 2014 on March 31 with a value of $176.8 … The New York State Common Retirement Funds Fund value grew to an estimated …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionState Agencies Bulletin No. 1612
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … Interest State Education Department/Office of Children and Family Services/Office of Mental Health/ Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCompliance With Special Education Requirements – Evaluations
… Objective To determine if the New York City Department of Education … that a free appropriate public education is made available to eligible children* with disabilities who require special education services to meet their educational and developmental needs. In New …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Wyoming County $7,730,408 Yates County $4,831,723 Source: House Committee on Oversight and Reform The Committee …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Chittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfApalachin Fire District – Oversight of Financial Operations (2013M-25)
… February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request … employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218