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City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … on leave accrual payments. The City submitted one response letter that addresses the findings in both reports. City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Cortland County - Financial Management and Reporting (2019M-162)
Determine whether the Legislature ensured County officials had accurate and complete financial information with which to manage operations
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… did not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. … period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Kings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials adhered to the law and District policy when procuring professional services. Key Finding District … of goods and services policy (procurement policy) when procuring professional services. Consider updating the … interval for how frequently proposals should be solicited when procuring professional services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of New Castle - Recreation Department Cash Receipts (2020M-19)
… cash receipts. Implement cash receipts procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179State Agencies Bulletin No. 2411
… about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2418
… to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2307
… about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2317
… to inform agencies of the content information for the 2024 Form 1042-S. Affected Employees: All Nonresident Aliens … Background: According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Allen – Claims Audit (2024M-123)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDiNapoli: New Yorkers’ Debt on the Rise
… Yorkers trail the national average debt burden ($55,810), student loan and credit card debt per capita were well above the national average, with student … be indicative of financial stress when used for routine expenses. New York’s per capita student loan balance was …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseCUNY Bulletin No. CU-522
… Purpose To provide agency instructions for processing the 2015 CUNY … through December 31, 2015, receive $211.84. Agency Actions To pay the 2015 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following … To provide agency instructions for processing the 2015 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-522-2015-city-university-new-york-cuny-nurses-health-specialtyState Police Bulletin No. SP-106
… Purpose To inform the agency of the new Time Entry earn code and procedure for Shift Change Half-Time payments. … OSC Actions OSC has created a new Time Entry earnings code to be used to pay the Shift Change Half Time payment: … shift was changed without proper notification Earn Code: SCH Hours: Number of hours (Maximum of 12 hours per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentState Police Bulletin No. SP-74
… Purpose To notify agencies that Deduction Code 308, Equitable Life … for new deductions. Affected Employees Employees who wish to start a new deduction for Deduction Code 308, Equitable … entries for this code are for cancellations and changes to current deductions. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-74-deduction-code-308-equitable-life-insurance-programArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority of cases, … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? … for Independent (and certain dependent) Personal Services of a Nonresident Alien Individual TIN May Not Be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration