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Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationState Agencies Bulletin No. 2274
… certain two-year professional traineeships may have on an employee’s salary. Since only the grade equations associated … grade equations do not appear on Position Data or on the employee’s Job Data record, the only change that may be … the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… contributions that did not comply with the Manual’s guidelines; $17,931 in undocumented vehicle expenses; $17,347 … documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualCompliance With Freedom of Information Law Requirements
… was created in 1970 by the New York State Legislature. Today, CDTA is the premier mobility provider in the Capital …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Department (Department), the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing … in New York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… public trust. Accurate and timely records are essential for establishing financial accountability and proper … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086. Audit … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA … for 30 receipts totaling $137,837. Also, three clubs did not maintain supporting documentation for 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Applying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1525/applying-benefitsAccidental Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Accidental Death Benefit …
https://www.osc.ny.gov/retirement/publications/1525/accidental-death-benefitOrdinary Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Ordinary Death Benefit
https://www.osc.ny.gov/retirement/publications/1525/ordinary-death-benefitLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1525/leaves-absenceEnding Your Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1525/ending-your-membershipRetirement System Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Retirement System Membership
https://www.osc.ny.gov/retirement/publications/1525/retirement-system-membershipVested Retirement Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Vested …
https://www.osc.ny.gov/retirement/publications/1525/vested-retirement-benefitService Retirement Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan info for ERS Tier 1 and 2 members under Section 89 Service Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1525/service-retirement-benefitInternal Control System Components
… Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive … conducting audits of internal control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsReal Estate Portfolio (Follow-Up)
… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow