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Averill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources … 250 hours of community service. Karam was also ordered to pay UCSD $150,000 by May 17, representing a reduction in his … of the Utica City School District UCSD was sentenced to pay the UCSD restitution of $11549 for the resources …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kOpinion 95-11
… Opns St Comp No. 92-29, p 76; 1991 Opns St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St … police departments. It is a basic principle of statutory construction that "[w]here the language of the statute is … (McKinney's Statutes, §76; Matter of Cristo Brothers, Inc. , 97 AD2d 274, 470 NYS2d 781, affd 64 NY2d 975, 489 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Dual Employment
… 31, 2012. Background UCS' mission is to promote the rule of law and to serve the public by providing just and timely resolution of all matters before the courts. UCS is comprised of several … the Chief Administrator of the Courts to ensure employees do not engage in outside work without the previous consent in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCUNY Bulletin No. CU-601
… who is inactive at the time the benefit is applied. As a result, the deficiency will automatically be recovered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… support and advocacy at State and local levels. The fee for these services is 1 percent of per pupil revenue from … prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, to 1.5 … for the final year of the contract. The increase in the fee percentage over the next two years will place an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Agencies Bulletin No. 2424
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be … is effective from March 30, 2026 through the completion of the SFS blackout for fiscal year end. OSC Actions: Direct … Reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2424-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsParking Structures (2017-MS-3)
… , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The purpose of our … of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking structures not … last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with violations, comments on …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Low-Income Housing Trust Fund Program
… mission is to create decent affordable housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the construction of new housing. One … reasons for any management decisions to fund projects that do not adhere to the established criteria at the time of the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programBenefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agencies Bulletin No. 1984
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 Form W-2. Affected … information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always effective or … welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received … Ensure that DSS officials retain and use the county Jail inmate reports to monitor county inmate eligibility. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… Local government sales tax collections totaled $5.98 billion in the … Local government sales tax collections totaled $598 billion in the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had … funded program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. The Department administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, according to a report released today by State … Schools in 13 districts statewide did not always post required … information in a clear and comprehensive manner on their websites according to a report released today by State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkSUNY Bulletin No. SU-141
… which will forward it to OSC in an Excel file format. All Discretionary Salary Increases must be entered by SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… of Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton and Broome County in …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … said. “We found too many instances of medication and medical supplies that were missing and that has to be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53