Search
Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … The District did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… District officials did not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported … Determine whether District payments for health insurance buyouts were costeffective supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … District officials ensured that charter school tuition billing for Public Excess Cost Aid PECA was accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Agencies Bulletin No. 2411
… please notify OSC by e-mail and provide the BU, Journal ID, and date processed to [email protected] . … about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2418
… bulletin is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All … affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2025. Box 3: Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingCUNY Bulletin No. CU-797
… Local 1407 TS Teamsters City Employee TU DC-37 Local 1597 TV Plumbers Local 1 TX DC-37 Local 1797 TY DC-37 Local 2054 … Effective Dates: The ratification bonus is effective on the applicable Bargaining Unit’s ratification date, as … (NPAY502): Earnings Begin Date: Ratification Date (See Effective Dates section for applicable dates). Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentState Agencies Bulletin No. 2307
… please notify OSC by e-mail and provide the BU, Journal ID, and date processed to [email protected]. … about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2317
… of a treaty between their country and the U.S. with wages in tax year 2024 are affected. Background: According to the … Dates: 2024 Form 1042-S will include earnings paid in paychecks dated: Institution: … below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1336
… Office or the Department of Environmental Conservation in the State University Professional Services Unit (PSNU) – … to the employee. Repayment information will be provided in a subsequent payroll bulletin. New Earnings Codes OSC has … Automatic Set Up of the Additional Pay Record – OSC In Administration and Institution Pay Period 12L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1296
… Pay Pre-Adjud Settle S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials … Town officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Evergreen Charter School – Credit Card Purchases (2024M-143)
Determine whether Evergreen Charter School School credit card purchases were properly approved adequately supported and for School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases … guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the related …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. … has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted … District financial and payroll records for the period July 1 2015 through March 2 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andRochester City School District – Budget Review (B20-2-5)
… an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our … evaluation of the Rochester City School Districts District proposed budget for the 202021 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
New York City is financially accountable for numerous entities that are legally separate but can impact its budget
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies