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Oversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program … of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followSafety of Seized Dogs (Follow-Up)
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its … To determine whether the Office for People With Developmental Disabilities ensures that its vehicles are …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… bill Medicaid FFS for the services. The Department has not taken effective steps to ensure Plans promptly report …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careOversight of the STEM Incentive Program
… Services Corporation (HESC) is effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) … Services Corporation is effectively monitoring the Science Technology Engineering and Mathematics STEM Incentive …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCUNY Bulletin No. CU-852
… available. The employee must complete the Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $1,000 for waiving family … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be updated to reflect the 2026-27 budget references where $0 appropriations have been created by the Bureau of State Accounting Operations. The appropriation charges to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionUnified Court System Bulletin No. UCS-355
… Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been previously submitted for a deceased employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to … March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See … Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcSUNY Bulletin No. SU-330
… basis) July 1, 2022 Academic Year Salary Minimum (per 3 credit course) University Centers and Health Science Centers $3,750 Comprehensive and Technology Colleges $3,250 If an employee’s salary is less than the salary minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuState Agencies Bulletin No. 322
… delay or has technical issues that prevent an agency from meeting the established deadline, the agency representative … an extraordinary circumstance that prevents an agency from meeting the established deadline. If after the submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesCounty of Oneida – County Clerk (2025M-110)
… in Appendix C. The County Board of Legislators (Board) has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … incentive or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves … are also eligible for periodic payments of unused leave. These payments are an employment benefit generally …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Franklin Square Union Free School District – Website Transparency (2025M-93)
… a school district’s website to help enhance the public’s access to basic information. School district officials should … community and other interested parties could not readily access and review District information to make informed … community and other interested parties’ ability to readily access information and review documents to make informed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Richburg-Wirt Fire District – Board Oversight (2025M-73)
… the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit Area Fire districts … manner, reviewing financial records, completing training in a timely manner and complying with purchasing … Ensure all of its members completed mandatory oversight training within the required time period. For example, one …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Vertus Charter School – Information Technology Asset Management (2025M-9)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … assets can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to … payroll of $510,000. Audit Summary The Board did not pay ALS employees only the amounts to which they were … Secretary-Treasurer, when implementing a Board-authorized pay increase for ALS employees, increased the hourly rate by …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … through May 31, 2024 deposits, including those for hall rentals and fundraising, totaled $211,917. Adopt: Written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … Did the City of Mechanicville City Mayor and officials provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78