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Town of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… pension fund. As a shareholder, the Fund questions whether any spending on political causes by our portfolio companies … of the Center for Political Accountability . “They have achieved the filing of 185 political disclosure and … received a withdrawal agreement, but the companies still have CPA-Zicklin scores below 50%. The outreach is intended …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… and incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewSouthold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials implemented a system to … to initiate corrective action. … Southold Union Free School District Leave Accruals 2018M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Horicon – Leave Accruals (2016M-421)
… our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through … perform periodic reviews to ensure the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for … Ramapo Central School District (Rockland), Kenmore-Town of Tonawanda Union Free School District (Erie), Plattsburgh …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Agencies Bulletin No. 1489
… earned over their tax treaty limit are subject to Federal, State and local (if applicable) taxes. Note: PayServ will … if the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, local taxes are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1587
… employee is allowed to claim more. See IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived … the global economy, and many of the investments of the New York State Common Retirement Fund. As shareholders, we will …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… pocketed her deceased mother's pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility … Rose kept her deceased mother's bank account open in order to collect her mother's pension payments. "Ms. Rose thought … pension," State Comptroller DiNapoli said. "Now, due to my partnership with District Attorney Scarpino, she is …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Levy and Surendra Kumar were entrusted with money meant to enrich the lives of students with disabilities; instead, … on lavish gifts for themselves,” DiNapoli said. “Thanks to my partnership with District Attorney Rocah they will now … for their exhaustive investigation and bringing this case to our Office.” The defendants, Oliver Levy, 55, of Stony …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket … and the member’s out-of-pocket portion of the claim should have been $2,700. However, Long Island Laparoscopic accepted … accepted $10,800 as the full payment, United should have only paid $8,640 on the claim. This resulted in an …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsState Agencies Bulletin No. 1615
… must be returned to the employee for completion of a new card. The amount of deduction requested on the … - SEFA of the Capital Region Deduction Code 851 - SEFA of New York City Deduction Code 856 - SEFA of … of Chautauqua County Deduction Code 887 - SEFA of Central New York| Deduction Code 894 - SEFA of Delaware/Otsego …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1693
… on the authorization card, must be used as the Deduction Code. Cards that have been modified must be returned to the … cannot accept cash for the SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online … and alphabetic order. There are no deduction code changes this year. Changes Employees who want to change a Federated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1693-2019-state-employees-federated-appeal-sefa-campaignHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology