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City of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water … to borrowing funds to purchase textbooks. Recalculate the estimated amount of Social Security tax payments the District …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10DiNapoli: Potsdam Audit Finds Missing Court Funds
… fines that were paid but never deposited. This individual will now be held accountable for her actions because of the … all receipts are accounted for; Periodically compare a sample of receipts in the computer records with the monthly …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal … as needed. … To determine whether the costs reported by Queens Centers for Progress QCP on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualCity of Dunkirk – Budget Review (B24-1-10)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… – Architect/Engineering, Non-Quick EBV Electronic – Best Value (RFP) For additional instruction on this topic, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, … with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsIndividuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification of special education students, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … (MTA): New York City Transit Authority Manhattan and Bronx Surface Transit Operating Authority MTAConstruction and … the State must retain either an ongoing financial interest or ongoing financial responsibility. Since the State does not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityState Agencies Bulletin No. 1143
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the agreement between the State of New York and the Civil Service Employees Association. … begin date and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… Purpose To determine the extent of implementation of the seven … cameras found that security officers who were assigned to the fire watch spent long periods of time in one area …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSUNY Bulletin No. SU-155
… Purpose To notify agencies that TIAA–CREF (Teachers Insurance and Annuity Association – College Retirement Equities Fund) has requested the elimination of … Code 405 as of paychecks dated December 24, 2008 Effective Date(s) Paychecks dated January 7, 2009 OSC Actions On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityTown of Eastchester – Parking Ticket Collections (2012M-246)
… 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s … high collection rate, the Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Milford – Financial Condition (2013M-355)
… 2013. This interfund advance inappropriately crossed the tax bases, which led to taxpayer inequity. The Board did not … inappropriately transferred to a fund with a different tax base. Develop and implement a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Chateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Optimizing Medicaid Drug Rebates (Follow-Up)
… Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health care … and/or have special health care needs. Since January 1991, New York has been able to recover a portion of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followCity of Glen Cove – Budget Review (B7-15-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Cove is located in Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to provide an independent evaluation of the proposed budget. …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Overtime at State Agencies Reached All-Time High in 2020
… The total cost of overtime in 2020 at state agencies reached an all-time high at more … touched nearly every aspect of our lives and the men and women in public employment stepped up to help keep the public … performed most of the overtime in 2020: The Office for People With Developmental Disabilities (OPWDD), the …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… the period from January 2015 through December 2020. About the Program The New York State Health Insurance Program … is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleDiNapoli Urges Parents to Open a College Savings Account for Their Children
… New York State’s 529 College Saving Program has helped New York residents pay for more than $230 million in college-related expenses in 2014, New York State … Day. The investment program, overseen by DiNapoli’s office and the Higher Education Services Corp., is designed to help …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDivision of Housing and Community Renewal Bulletin No. DH-56
… the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit (RRSU) provide for … as follows: Current Code Update to 0001 0001 if the new salary is below Job Rate 2012 if the new salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equated