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Town of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Lyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not … that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyCaledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Butler – Financial Management (2024M-119)
… Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings … an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119South Country Central School District – Enhanced Budget Review (B26-7-4)
… an independent evaluation of the adopted budgets for 202425 and 202526 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4DiNapoli: Better Oversight Needed at Homeless Shelters
… by New York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) … dignified setting,” DiNapoli said. “In too many cases, the Office of Temporary and Disability Assistance is failing to … agency’s response is included in the audit. Full Report Office of Temporary and Disability Assistance: Oversight of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Police Bulletin No. SP-109
… compensation to eligible employees: GRV (State Police Grievance) must be used to report the out-of-title worked AGR (Adj St Police Grievance) must be used to report mid-pay period adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 914
… regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … stipend is exempt from Social Security and Medicare taxes and must be reported on a Form 1099. The regulation was … employees, it was concluded that OSC must withhold these taxes as usual. IRS has recently issued new regulations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 859
… the Blind employees who currently possess or who obtain a license in their respective fields on or after September 1, … are entitled to a $1,000 Licensure Premium for receiving a license in their respective fields. Eligibility for the … below: For Speech Instructors/Therapists, a New York State license in Speech-Language Pathology as required by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 954
… PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are … to eligible employees: MSB (Mentoring Premium Deaf and Blind) must be used to report the annual amount AMB (Adjust Blind and Deaf Mentoring) must be used to report adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 325
… Purpose To revise the procedure described in Bulletin 302 for non-barcodeable addresses and to provide … incorrect address should be presented to the post office in writing or specifically described over the telephone so … To revise the procedure described in Bulletin 302 for nonbarcodeable addresses and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… are available on Payroll Bulletin 286. Time Entry On-Line Instructions Agencies may enter the taxable value into PaySR … benefits Click OK Save Panel Misc. Payments File Instructions Agencies reporting this information using the … data elements as shown above in the Time Entry On-Line Instructions. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance benefits for 2001 … benefits are taxable, with the following clarifications and exceptions: No tax withholding is required on educational … the minimum educational requirements of the job; AND Must not qualify the employee for a promotion or transfer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 238
… OSC will use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished … are incumbered or "encumbered". The Position Correction Report will be mailed to agencies with the Auditor and Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… Electronic Payments: [email protected] Liens and Offsets: [email protected] Internal Controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationHousing Assistance – Federal Funding and New York
… public housing, and a variety of housing support for the homeless. Households benefitting from rental assistance or … public housing and a variety of housing support for the homeless …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdf