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Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … employees was appropriate, we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) … stronger oversight and management of these costs might have saved the Department more than $15,000. For the third …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time … A SIR train is on time if it arrives at its destination not more than six minutes after the scheduled arrival time. … is not fully informed about the extent to which SIR trains do and do not arrive at their destinations on time. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77City of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not provide sufficient oversight of the BID and the Plan … to Grand Larceny in the Fourth Degree and was ordered to pay $1,711 in restitution. Key Recommendations Enter into a …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38CUNY Bulletin No. CU-711
… Purpose The purpose of this bulletin is to provide agency instruction for processing the June 2021 … in the CUNY campus security titles listed below who have already received their first three uniform allowance … Information: The Uniform Allowance Payment (UA6) is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentCUNY Bulletin No. CU-571
… Purpose To inform agencies of raise eligibility and automatic … OSC will provide CUNY with a list of employees who will not be processed. This report identifies employees who had a … AC230 Prior to Pay Period 21c Increases for employees who have had check reversals or exchanges, have overpayments or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increases2014 Year End Report
… 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these claims …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportThe Proposed Framework for Federal Tax Changes, A New York Perspective, October 2017
New Yorkers have a big stake in all aspects of the debate over the federal tax revisions proposed by the Trump Administration.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-changes-2017.pdfOther Bulletin No. 24
… Purpose To inform the State University Construction Fund of OSC’s … in equal biweekly installments over 39 consecutive pay periods beginning in the 2015-2016 fiscal year. Effective … records using Earnings Code D7F of each employee who has not received repayment of all SCF CSEA DRP reductions. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilSchool District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … by State Education Law and regulations. As a result, not all students are receiving the minimum PE required. Nine … amount of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Opinion 91-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to be used for the lawful purposes of the fire company. You ask whether moneys raised by a volunteer fire company … to engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 93-23
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … with the specific contract. Even if the interest is not prohibited, disclosure would be required. GENERAL … is pending or must be brought before the planning board. You ask whether a prohibited conflict of interest would arise …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… it is unfortunate that this year's budget process was not more transparent. My office will analyze and report on the enacted budget in detail, including its impact on the state's debt and …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfState Agencies Bulletin No. 1362
… Purpose To provide agency instructions for processing the 2014 CSEA … Allowance may be processed beginning in Administration Pay Period 19L, paychecks dated 12/31/14 Eligibility Criteria … titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1051
… Purpose To explain the extension of Military and Training Leave … These recalculations will be entered by OSC beginning in Pay Period 21L (Administration) and 22L (Institution). … employee’s record to reflect the increase. Any new salary not reflected in the employee’s history will be entered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1051-extension-military-and-training-leave-benefits-and-stipendsLynbrook Union Free School District – Purchasing (2022M-17)
… the District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did … all sole source purchases are adequately supported and have no possibility of competition. Obtain and review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17