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Village of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered … To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Agencies Bulletin No. 1770
… The purpose of this bulletin is to notify agencies of the 2019 Year End processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2019, agencies must submit AC-230s to OSC in accordance with … Processing Dates Paychecks issued prior to September 26, 2019 are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual … Common Retirement Funds Fund investment return was 584 for the state fiscal year that ended March 31 2025 The Fund …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the Town. “Moran … to Acting District Attorney Langey and the State Police for their continued partnership in fighting corruption.” … Office, and the Essex County District Attorney’s Office for their perseverance and dedicated work that led to this …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kState Agencies Bulletin No. 1932
… Scientific, and Technical Service Unit – BU05 with a Comp Rate Code of 21P or CAL who meet the eligibility … paycheck dated 09/29/2021 for employees in Dept. ID 25000 with a Comp Rate Code of 21P ; or Institution paycheck Pay … higher grade. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1569
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C … January 1, 2012 through December 31, 2016. Background Many Medicaid recipients are also enrolled in Medicare. Such … for services provided to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 percent, … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Agencies Bulletin No. 919
… are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but … made, OSC will identify employees receiving that payment who have a FICA status on Job Data that is inconsistent with … will make the necessary deductions. For example, employees who are no longer receiving a military stipend and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. Background The Lakeland Fire District is … for official District business. Update the travel and conference policy and monitor compliance. Review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Comptroller DiNapoli Releases Municipal Audits
… of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1SUNY System Administration Office – Selected Employee Travel Expenses
… abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies … one State University of New York System Administration Office (System Administration) employee for audit whose … expenses ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesState Agencies Bulletin No. 1264
… Internal Revenue Service (IRS) notices 2800C (Lock-in Letter), 2808C (Lock-in Modification Letter) and 2809C (Lock-In Release Letter). Affected Employees Employees who are issued an IRS … Internal Revenue Service IRS notices 2800C Lockin Letter 2808C Lockin Modification Letter and 28 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011City of Yonkers – Budget Review (B6-15-16)
… years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are not … fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16