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Oversight of Industrial Hemp
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol … higher education and state departments of agriculture to grow or cultivate industrial hemp for research purposes. In …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersTown of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeLiverpool Central School District – Information Technology Assets (2020M-59)
… that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving the intended … To determine if Empire State Development ESD adequately … hightech economic development programs and projects it oversees a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28New York State Business Owners
… An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersInlet Common School District – Claims Processing (2023M-180)
… adequately supported, for appropriate purposes, audited and approved before payment. Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Half 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-technologyXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies … Bureau of State Accounting Operations (BSAO) - Budgets and Spending Accounting Section Accountant or … The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Sharon Springs Central School District – Fund Balance Management (2022M-100)
… circumvents the statutory limit. Although real property tax levies remained relatively flat during the audit period, … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100State Agencies Bulletin No. 2249
… currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and … retroactively as follows: Effective Date Biweekly Amount 4/1/2023 $33.43 4/1/2024 $34.25 Effective Dates: Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1334
… To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. Affected Employees Employees who are residents of the … To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeState 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. 1862
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … and will have the Retirement Plan check box checked on their 2020 Form W-2. Effective Dates Effective … result required for the applicable, independent scenarios on behalf of NYS employees: Type of NYS Plan Eligible to Join …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119