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Division of Housing and Community Renewal Bulletin No. DH-108
… The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2020 DC37 2 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-108-hold-april-2020-district-council-37-dc37-2-salaryVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… 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 Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Latham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… generally had adequate controls and accountability over fuel procurement, delivery, storage, and usage. However, … auditors identified certain weaknesses in subsidiaries’ fuel purchasing and monitoring practices. Further, while the … aimed toward obtaining fuel at the lowest available price. For a copy of that report, see the audit: RGRTA Fuel …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a … established adequate procedures to ensure the accuracy of salaries and wages paid to employees. The board approves …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Uncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Nash, 58, for allegedly concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. The two Westchester County residents are charged … Court and released on their own recognizance. They are due back in court on Dec. 20. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Improper Fee-for-Service Pharmacy … To assess the extent of implementation of the eight recommendations included in our initial audit report Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followNew York’s Economy and Finances in the COVID-19 Era
… as of that date, including: $797 million for non-personal service costs, mostly through the Department of Health; and …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Agencies Bulletin No. 2031
… Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or Lock-in Release Letter is received or on file are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials accurately recorded and reported … October 17, 2014. Background The New York City Department of Education (DoE) is the largest school district in the … students in over 1,800 schools. Ensuring the safety of those students, teachers, visitors, and staff is a high …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresXII.8.C Payment Intercepts – XII. Expenditures
… certain circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset … certain circumstances allowed by law and when requested by the Business Unit the Office of the State Comptroller OSC has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsTraining Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/training