Search
Contract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… a scheme that allowed her to steal over $48,000 in WCHA funds, New York State Comptroller Thomas P. DiNapoli, … the public trust in their scheme to steal over $48,000 in funds meant to support seniors and people with disabilities … had been making personal purchases with housing authority funds since 2016, her entire tenure as executive director. In …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … the use of fund balance in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… to grand larceny for pocketing over $35,000 in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. … her position of trust to steal tens of thousands in public funds,” said DiNapoli. "I thank Fulton County District … today to grand larceny for pocketing over $35000 in public funds State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementSchalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether … fund, close completed projects and transfer any excess funds to the appropriate fund in a timely manner. … Schalmont …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mAlexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. District officials used approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… New York state ranked fourth nationwide in credit card debt … seen as an element of strong financial health, bad credit standings can lead to damaging consequences," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtBabylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Summit Security Services, Inc. (Summit)
… determine whether individuals who performed security guard and fire safety director services at three New York City buildings … more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth Security Services, who did not …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … dental and prescription claims on the District’s behalf to electronically withdraw funds from a District bank … Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, … taxed more than necessary. The balances of four reserve funds were higher than necessary or were not supported by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mState Agencies Bulletin No. 1911
… vaccine activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been … When adjusting overtime amounts only, refer to Payroll Bulletin 1893 Reporting Adjustments to Overtime. … gross and are subject to all employment and income taxes. Payroll Register and Employee’s Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfState Agencies Bulletin No. 1800.1
… Bulletin 1800 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to … terminated in a previous year and rehired in 2020 does not submit a new Form W-4, the default withholding will be Single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ADAPT’s CFRs for the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manual