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Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career … set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationNew York Youth Jobs Program (Follow-Up)
… Employers are entitled to claim tax credits equal to $750 per month, for up to six months, for each full-time … (or 10 hours per week for employees enrolled full-time in high school). Retaining employees beyond the initial six months …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followCost-Saving Ideas: Managing Workers' Compensation Costs
… can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as … intervals. If your experience rating and other factors are good, you may find comparable coverage at a lower cost. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation … charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new automated … Updates to the GFO Pertaining to the new Fringe Benefit Indirect Cost …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationReimbursement of Social Services Costs (2013MS-3)
… , Ontario [pdf] , Sullivan [pdf] , Tioga [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of social services … Reimbursement of Social Services Costs 2013MS3 …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was … received inappropriate Medicaid benefits. Positively, Warren County did not have any inappropriate social welfare …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … funding and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling … deposit, disburse, record and report Department funds. As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Municipal Audits
… Local Street and Highway Improvement Program that resulted in the town receiving $86,000 more than it was entitled to. … governmental administration for destroying town records. In December 2020, the superintendent pled guilty to attempted … service providers receiving payments totaling $24,009. In addition, the board did not adhere to its investment …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. … and sensitive information. Auditors also found that the district did not have a disaster recovery plan. … $549,000 and did not seek competition as required by the procurement policy for five professional service …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller Releases School District Audits
… district audits have been issued. Commack Union Free School District – Information Technology (IT) Assets …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… towns and villages has remained flat or declined over the last decade, according to a report issued today by New … governments has actually declined by 24% since 2011, when the state’s real property tax cap was enacted. Because this … sharing, this funding comes to local governments from the Aid and Incentives for Municipalities (AIM) program. “The …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationCUNY Bulletin No. CU-731
… Employees Eligible CUNY employees electing to participate in the Health Benefits Buy-Out Waiver Program are affected. … Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending … sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outPayroll Improvement Project Bulletin No. PIP-006
… December, 7 – 18, 2020 Project Go-Live: February 10, 2021 at Noon Agency Training and Testing Agencies must … Testing Informal master file and Automated Interface (AI) testing is underway and will continue until the beginning … Go Live PayServ will be unavailable from noon February 10 – 15, 2021 Cutover and conversion will take approximately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Anthem Blue Cross – Effectiveness of the Recovery Process
… Anthem Blue Cross (Anthem) effectively administered the recovery process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to. The audit … whether Anthem Blue Cross Anthem effectively administered the recovery process and remitted all recoveries that the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processState Agencies Bulletin No. 2430
… of Active or Leave With Pay whose Comp Rate Code is 21P, ANN or CAL and work percent is 100% on the applicable … of Absence/SKL (Sick Lv) whose Comp Rate Code is 21P, ANN or CAL and work percent is 50% on the applicable … an Employee Status of Active whose Comp Rate Code is 21P, ANN or CAL and who is on a voluntary reduction in work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an … located in Delaware, Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of … and expenditure projections in the preliminary budget are reasonable. The District’s preliminary budget complies …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Contributing Toward Your Retirement – Forest Rangers Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirement