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Opinion 90-43
… of subdivision (a) of section 208-f which provides: [T]he special accidental death benefit provided by this section … or widower to continue during his or her lifetime. If he or she shall leave no widow or widower, or if his or her … to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-43XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… Compensation Law (WCL) has specific coverage requirements for businesses contracting with New York State and additional requirements which provide for the debarment of vendors that violate certain sections of … Benefits clauses in Appendix A – STANDARD CLAUSES FOR NEW YORK STATE CONTRACTS and the New York State Master …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key … documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Columbia County – Payroll (2014M-121)
… of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the … all employees complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
Determine whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of Binghamton Housing Authority Authority financial operations
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted realistic budgets and monitored and effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Village of Clinton – Financial Management (2014M-316)
… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of financial operations, and the public did not have an opportunity to exercise its rights as provided in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Williamsville Central School District – Financial Management (2022M-193)
audit school Williamsville financial management
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentDiNapoli: LIRR On-Time Performance Falls Short
… or terminated, according to a report released today by New York State Comptroller Thomas P. DiNapoli. LIRR delays and … were canceled at the terminal before departing, terminated en route or were late arriving at their final destination. A …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Agencies Bulletin No. 2202.1
… has been removed. Purpose: The purpose of this bulletin is to provide agency instructions for processing the PEF FY … of New York and PEF, provides for a lump sum payment of up to $600 to eligible employees who hold an earned Associate’s … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the PEF FY … of New York and PEF, provides for a lump sum payment of up to $600 to eligible employees who hold an earned Associate’s … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-education