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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … The Library serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … cash receipts and disbursements, purchasing, credit cards, claims processing, payroll processing and IT. Do not …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… policies and procedures to provide proper guidance or implement sufficient compensating controls over employees’ … Key Recommendations Segregate duties over cash receipts or establish appropriate compensating controls, such as their … of bail held and disbursed are maintained. Annually audit or cause an audit of the Court’s records and document the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Bolivar – Community Development Block Grant (2013M-353)
… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77North Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… appropriations each year by an average of $1.1 million or 5 percent. District officials have not effectively managed … the Board has not developed a written reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or conditions under which the reserves would be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Homer Central School District – Financial Condition (2013M-306)
… budgets that include the District’s actual needs based on historical trends or other identified needs. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 434
… of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the written … will be sent to the agency where the employee is currently or most recently employed. No deductions will be taken and … and will not appear on any distribution reports or files. THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… School District (District) officials identified, reported and implemented needed remediation to reduce lead exposure in … as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCaledonia-Mumford Central School District – Financial Management (2024M-101)
… complete report – pdf] Audit Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Employee Qualifications, Hiring, and Promotions
… MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, operates buses in … consolidations in departments such as the Business Service Center, Legal, Treasury, and Procurement. As of July 2017, … of certified lists for those titles. Since 2014, the MTA’s Interagency Transfers Policy requires a Yogi Request …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsDiNapoli Releases Executive Budget Report
… and we cannot count on extraordinary one-time windfalls to pay our bills down the road. The Executive Budget reflects … but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform … Trust Fund spending in SFY 2016-17 will be diverted to pay for state operating costs (40.8 percent) and debt service …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportComptroller DiNapoli Releases State Audits
… physical therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims processing controls by submitting Medicare claims using the National Provider Identifier (NPI) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-344
… who are not in an annual Comp Rate Code (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type … to 09/01/2023 must be paid a balance of contract. For CAL or 21P employees who are terminated prior to Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… who are not in an annual Comp Rate Code (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type … to 09/01/2022 must be paid a balance of contract. For CAL or 21P employees who are terminated prior to Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsII.3.A Planning – II. New York State Financial Accounting
… are available on the DOB website at: http://www.budget.ny.gov/ . The Legislature, primarily through its Senate Finance … on the Governor’s website ( http://www.governor.ny.gov/ ). The appropriation bills, except for those items which … appropriation bills legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningSUNY Bulletin No. SU-359
… Employees: SUNY employees working Summer Session in 2024 are affected. Effective Dates: Contracts for 21P employees will end 06/05/2024. However, the status of 21P employees will remain as … audit max.” Employees Paid During the Academic Year 2023-2024 In addition to the above, the following procedures are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-payments