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Village of Hempstead – Budget Review (B7-16-4)
… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City … City of Binghamton Apparent Misappropriation of Parks and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 89-31
… CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of city to provide … we note that it is well-established in this State that government by representation is the rule. Direct action by … procedure for a recall election in the Election Law. There are however specific statutory procedures for the removal of …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Agencies Bulletin No. 1698.1
… the moving expense deduction for tax years 2018 through 2025. The One Big Beautiful Bill Act signed into law on July … of moving expenses and allowable moving expenses. Moving Mileage Rates: Employees eligible for reimbursement pursuant … of personally owned automobiles on official business. The mileage must be measured by the shortest highway route …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseV.3.D Accounts – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSUNY Bulletin No. SU-261
… deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees Background … investment providers under the SUNY Voluntary ROTH 403(b) Plan. Effective Date(s) Administration Paychecks dated … payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Oversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… COVID-19 pandemic hit New York, an audit released today by New York State Comptroller Thomas P. DiNapoli found. … public. DOH would not provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, … findings are extremely troubling. The public was misled by those at the highest level of state government through …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyDiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain … to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 2242
… instructions for processing the 2024 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2024 are affected. Background: Pursuant … to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentLoan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you … will receive a notification letting you know that their loan deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … did not properly monitor projects to determine whether project goals were being met. Officials did not ensure that … The Board and officials did not ensure that CIDA’s annual report was accurate before submitting it to State …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139West Babylon Union Free School District – Claims Audit (2024M-62)
… more deficiencies, including confirming purchase orders (POs) (issued after goods or services were received, rather than having POs approved before good or services were acquired) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry