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Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the Town’s financial affairs, which includes adopting the annual budget and multiyear financial and capital plans and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180SUNY Bulletin No. SU-318
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … Eligibility Criteria Employees with a Pay Rate Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateNutritional Assistance – Federal Funding and New York
… the fight against hunger. As reported by the Office of the State Comptroller, 11.3 percent of New York households … suffered from food insecurity in 2020 to 2022. In New York State, SNAP is overseen by the Office of Temporary and … Assistance (OTDA). Eligibility and benefits are based on income and family size. Maximum benefits range from $292 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceSUNY Bulletin No. SU-141
… for UUP (BU08) employees. Payment of the increase is at the discretion of the College President and may be made … 17L. SUNY must ensure that the position salary information is updated prior to submitting these transactions. To process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increasePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… employee overtime was properly monitored, approved and accurately calculated. Key Findings The Board of … reduced. Made overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies and procedures to convey management’s expectations for …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… New York State Comptroller Thomas P. DiNapoli, Jefferson County … of the Inspector General (HUD OIG), and the New York State Police today announced the arrests of former Executive … Jefferson County District Attorney Kristyna S. Mills, the State Police, and the HUD OIG, they will be held accountable …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
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-response.pdfXI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and … State tax collections through July were $4795 million lower than collections for the same period last year …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1363
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Employees in Bargaining Unit 06 or Bargaining Unit 46 on the eligibility date (pay period end date of the period … of Environmental Conservation: $625 Director, Division of Law Enforcement – 001330 Assistant Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases School District Audits
… payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-236
… Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated … has recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-236-april-2017-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 1521
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1428
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1605
… based on the employee’s percentage prior to the leave. The full payment amount based on the employee’s department is … percentage in effect on the eligibility date. The full payment amount is multiplied by the employee’s Empl Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designatedUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsImproper Payments for Brand Name Drugs (Follow-Up)
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers … their approval status by the federal Food and Drug Administration (FDA). However, our follow-up found that the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … all responsible parties and ensure that it is periodically tested and updated as needed. The plan should focus on …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices