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Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Agencies Bulletin No. 1105
… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2011 Legal … Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an … and Medicare taxes. A qualified program may benefit only the employee. A program that provides benefits to a spouse or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsState Agencies Bulletin No. 951
… will remain at $16,500 for 2010. An additional deferment is available to employees age 50 and over. These employees … limit of $22,000 in 2010. An additional deferment is also available to employees who qualify for the 15-Year … who have an active SRA or TDA deduction and whose status is Active, Paid Leave or Leave Without Pay. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCopiague Fire District – Cash Disbursements (2019M-225)
… [ read complete report - pdf ] Audit Objective Determine if the Board ensured … and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225DiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… “Public employees work hard knowing that the benefits they earn will ease their retirement. This defendant, motivated by … payments were stopped. Gaines Jr. used about $2,484 of the money he stole to make personal purchases at Nassau County … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosick-falls-2019-159.pdfWest Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key Recommendations … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… how the pandemic negatively affected student performance in New York. In response, he urged New York school districts … at elementary and secondary schools and must be obligated by September 2024. Based on data from DiNapoli’s COVID-19 … resources to help students that are most in need get caught up, before time runs out.” Recent data from The …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalAnthem Blue Cross – Coordination of Benefits With Medicare
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOpinion 90-24
… finance board on legal issues arising both prior to and after the sale and issuance, pertaining to, among other …
https://www.osc.ny.gov/legal-opinions/opinion-90-24State Agencies Bulletin No. 1093
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … XI, Section 8 . CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting … nor will the payments be included in the “Taxable Expense” reimbursement adjustment that is shown in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 1031
… 2010 FormW-2s. Other corrections that agencies choose to make to the PCM file must be made by 1/07/11 to be reflected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. "Excess … XI, Section 8. CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting … will these payments be included in the “Taxable Expense” reimbursement adjustment that is shown in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsUnified Court System Bulletin No. UCS-347
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … detailed in Labor Relations memorandum are extended to Management and Confidential Employees (NU86). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… economic and community well-being,” said Ulster County Executive Jen Metzger . “As a county government, we’ve been … County Industrial Development Agency,” Ulster County IDA Director Hillary Nichols said . “Together, we look forward to … needed affordable housing units,” Family of Woodstock Executive Director Michael Berg said . “However, this is just …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingUnified Court System Bulletin No. UCS-106
… check dated December 13, 2006. The Uniform Allowance Payment for unrepresented employees (Negotiating Unit 86 ) … SY, SR, S9, DR, F8 and 87 and Uniform Blazer Allowance Payment for Negotiating Unit G9 Employees must be in an … dated November 13, 2006 for a list of eligible titles and payment amounts. Eligible full-time employees who are on Sick …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. … cash collections within 24 hours of receipt as required. In 2013 alone, Sheppard failed to deposit nearly $13,000 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsComptroller DiNapoli Releases State Audits
… and contract modification was incomplete. New York City Health and Hospitals Corporation (HHC): Management and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsVillage of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … tax limit to ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107