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Oversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of relatives or a suitable … To determine whether the Office of Children and Family Services has effective controls in place …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLump Sum Payments – Enhanced Reporting
… Lump sum payments must be reported in the month they were earned using … the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … or court documents to NYSLRS for review before making any payments or adjustments. If the payment is pensionable, you …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… Retirement Notice letter to employers when we receive an employee’s application for retirement. You will instead receive employee retirement information through Retirement Online … You will receive a Retirement Online notification: When an employee applies for retirement. If your employee changes …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsReview of Credit Card Expenses at Finger Lakes DDSO
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoWilliamsville Central School District – Financial Management (2016M-274)
… School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo City School District – Special Education and Grant Administration (2017M-73)
… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… 1, 2012 through February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County … Genesee Valley Central School District Reserve Accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Hurley – Transfer Station Collections (2024M-132)
… transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We … manner. However, they were not adequately supported or recorded. As a result, an increased risk exists for … For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. … Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOpinion 2010-3
… 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). Neither Town Law § 184 nor any other … for insurance coverage against such loss or damage (1989 Ops St Comp No. 89-51, at 116; 1989 Ops St Comp No. 89-15, at 30; 1980 Ops St Comp No. 80-757; …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly to the … Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately … the request of many agencies, OSC is offering an option to mail employee direct deposit advice statements directly to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements