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State Agencies Bulletin No. 1613

… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2017. Affected Employees Employees who receive employer … are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefits

Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)

… for aid reimbursement because they were not shared by two or more districts. BOCES did not charge all districts for …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… Central School District (District) officials claimed all Medicaid reimbursements to which the District was …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks

… did not reimburse the organization for his personal use of an official vehicle in a timely manner. Both audits found lax oversight of operations by the board of directors, a troubling tone at the top of the organization …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perks

Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… students to Little Meadows and pays for its services using rates established by SED. The rates are based on the financial information Little Meadows … in fringe benefits and $1,169 in home office expenses; $6,985 in advertising expenses that did not meet the …

https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1936

… and is not included in the calculation of overtime. Tax Information The 2021 CSEA ASU Work-Related Clothing … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racing

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Village of Monticello – Payroll (2022M-59)

… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program

… managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers … shows payments to providers that are still not enrolled in Medicaid or have been denied,” DiNapoli said. “Medicaid is …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-program

Opinion 91-44

… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …

https://www.osc.ny.gov/legal-opinions/opinion-91-44

Medicaid Program - Medicare Part D Clawback Payments (2018-S-46)

To determine whether the Department of Health overpaid the Medicare Part D prescription drug phased-down state contributions.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s46.pdf

Town of Cherry Valley – Budget Review (B4-14-21)

… budget are reasonable, except for the estimated revenues from Federal Emergency Management Agency (FEMA) …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… of our audit was to review non-payroll cash disbursements and internal controls over fuel inventories for the period … The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The Town Board comprises … into written contracts stipulating what services or benefits the Town was to receive for the payments. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

State Comptroller DiNapoli Releases Municipal Audits

… of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not accurately maintain employee leave records. Leave balances for the former deputy highway superintendent …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 2100

… bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2022 are affected. Background According to … shows the components of the Federal, Social Security, and Medicare Taxable Gross amounts. W-2 Distribution The agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022