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Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Westchester Community College – Fixed Assets (2017M-78)
… March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 … the cost,” DiNapoli said. “I thank District Attorney Mary Rain and the New York State Police for their work on … resolution,” St. Lawrence County District Attorney Mary Rain said. According to DiNapoli’s audit, Guyette …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … above the amount Empire should have paid for the items in question. For one hospital, Empire paid $68,382 for three …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… accurately and in a timely manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. Understanding the … transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Accuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43) 180-Day Response
To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43-response.pdfContract with EBSCO Subscription Services, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followMonitoring of Air Quality (Facility Permits and Registrations)
… pollution control permits and registrations in accordance with its federally approved Air Pollution Control Permitting … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility Registrations (AFRs). Title Vs are major sources of air pollution – those that directly …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Agencies Bulletin No. 1437
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1431
… Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1517
… employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of … (Mil Stip); and Has a Pay Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1524
… instructions for processing taxable educational assistance benefits for 2016. Affected Employees Employees who receive … (PEF and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar … Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 492
… but not all, bargaining units in the New York State Payroll System have settled their contracts for 2003-2007. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Fire Company official was charged today with grand larceny in the third degree after allegedly stealing over $20,000 in Fire Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and … Fire Company official was charged today with grand larceny in the third degree after allegedly stealing over $20000 in …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftPlanning Resources
… for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources …
https://www.osc.ny.gov/local-government/resources/planning-resourcesSUNY Bulletin No. SU-312
… OSC Actions Automatic Restoration of Contract Pay After payroll has been processed for Pay Period 11L, OSC will … semesters for employees who, as of 08/19/2021, have: A Payroll Status of Active, Leave With Pay, or Leave of … row. Automatic Restoration of Additional Pay Once payroll is processed for Pay Period 11L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pMonitoring of Homeless Data
To determine if the Office of Temporary and Disability Assistance OTDA monitors data on the States homeless population to better understand the nature and scope of homelessness across the State and to determine if OTDAs programs are using all available data to best address the needs of those
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataSelected Procurement and Contracting Practices (2014-S-19), 90-Day Response
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19-response.pdfSelected Procurement and Contracting Practices (2014-S-19)
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19_0.pdf