Search
State Agencies Bulletin No. 1662
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersTuition Assistance Program – College of Westchester
… Education’s Rules and Regulations when certifying students for State financial aid. Background The College of … computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterState Agencies Bulletin No. 835
… employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method of calculating salaries for affected employees retroactive to April 1, 2003. This revised method is in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilWage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSilver Creek Central School District – Financial Management (2022M-153)
… the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed … by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to … the swing in operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Overpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsUncollected Penalties
… and receipt of payments) are all assigned to one employee. An absence of management oversight has … irregularities can occur and not be detected. The current system used to track outstanding penalties is incomplete and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money … a fair procurement: The lack of an independent review increases the chances for “preferred” vendors to repeatedly … to safeguard that data. Removal of this safeguard increases the likelihood of exposure of State taxpayer data …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35XI.18.E Public Officers Law – XI. Procurement and Contract Management
… generally available to the public; and rendering services for compensation, in relation to any case, proceeding, … former agency/authority. Under the special two-year bar for Executive Chamber employees, former Executive Chamber … their former agency/authority or receiving compensation for services regarding any transaction with respect to which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices should provide … The Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Homeless Outreach Services in the New York City Subway System
… and as such have increasingly become a place of refuge for homeless individuals – and a growing concern for the MTA on behalf of its customers and staff. In 2013, … 1,841 to 626). In July 2017, DHS extended the contract for another three years, to 2020. At a cost of about $6 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144