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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… year by an average of $4.6 million, or 16 percent. The employee benefit accrued liability reserve (EBALR) was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andState Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2016. Legal Reference … PEF A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Massena Central School District – Financial Condition (2016M-21)
… through August 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. … Massena Central School District Financial Condition 2016M21 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, … Marion Central School District Tuition Reimbursements 2016M11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11State Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants … explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the program. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… corrective action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Monticello – Board Oversight (2016M-337)
… a succession plan in place during periods of unexpected vacancies or staff changes. Key Recommendations Pay claims …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Le Roy Central School District – Reserve Funds (2022M-110)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … the Board and District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Town of Saranac – Payroll (2014M-289)
The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1 2013 through July 31
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-2892024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfSUNY Bulletin No. SU-229
… Administration Pay Period 17L, paychecks dated 12/02/15 or Administration Pay Period 18L, paychecks dated 12/16/15 … AND on 11/18/15 (Administration PP17L Pay End Date) or 12/02/15 (Administration PP18L Pay End Date) are eligible … CYF, 21P, CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, part-time employees who meet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… to collect nearly $120 million in available rebates over a 33-month period from prescription drug makers for the … Thomas P. DiNapoli. “The Department of Health can do more to maximize rebate collections from drug companies,” … enacted in 2010, extended prescription drug rebates to cover medications dispensed to enrollees of Medicaid managed …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) … In a follow-up report, auditors found OTDA and HRA have made significant progress in addressing the issues … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0