Search
State Agencies Bulletin No. 1690
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2018 Legal Reference … is not pensionable and is not included in the calculation of overtime. Communication to Affected Employee’s Earnings … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Lackawanna City School District – Financial Condition (2014M-119)
… unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot assess the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… health department, and officials did not notify staff, parents and/or guardians of these results in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 … The purpose of this bulletin is to inform agencies of the chargeback process for directmailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollection of Medicaid Accounts Receivable (Follow-Up)
… four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report … the Department determine the feasibility of pursuing the collection of accounts receivable due from inactive providers … accounts receivable to the State Attorney General for collection. Key Finding Department and Office of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followWestchester County – Court and Trust Funds (2024-C&T-3)
… through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator must blow … notify Probation and prohibit the driver from starting the car if the operator’s blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… mishap that disables normal processing. We found that ITS did not have established policies and procedures for backup … in the event of a regional disaster. We also found ITS did not comply with certain State cybersecurity policies and … systems. The eight recommendations addressed user access, change management, patching, business continuity, disaster …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSecurity Over Electronic Protected Health Information (Follow-Up)
… place and a plan to make mandatory notifications when ePHI is lost or stolen. However, we identified some improvement …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followUse of State Appropriations
… which supports New York State’s wine and grape industry through research, promotion, and education. It is … ending March 2016. As of January 2016, the Foundation had received $3.4 million of this funding. Key Findings The … Foundation officials took prompt action during the course of the audit to address the issue we identified. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 919
… taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a military stipend. Affected Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAccounts Receivable Collections
… receivable that state agencies have been unable to collect and have referred to the OAG. During the period April 1, 2008 … During this period, the Bureau collected $381.6 million and wrote off 43,487 uncollectible cases totaling $155.3 … that remained closed when they should have been reopened and reassigned because new charges were incurred on the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-22
… companies". Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may … (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid squad …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for childcare … comprised of $290 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $838 … The New York State Child Care Assistance Program CCAP provides subsidies for childcare …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli Halts $24 Million in Suspicious Tax Refunds
… after finding 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and … after finding 7482 improper filings an 18 percent rise from last year …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts