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Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in implementing our … limited procedures, it appears that the Town has not made progress implementing corrective action as none of the four …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one … million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… of our review was to assess the Town of Addison’s (Town) progress, as of December 2022, in implementing our … Review Based on our limited procedures, the Town has made progress implementing corrective action. Of the 16 audit …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fVillage of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials … of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … follow the contract and contract amendment. Stop charging late fees that are not authorized by the contract or contract …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Kaser - Refuse User Fees and Records (2018M-97)
… expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… In addition, the Comptroller did not provide the Board with monthly financial reports. Key Recommendations Ensure … and manage financial operations. Town officials agreed with our findings and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33State Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler today announced that former Town of Bethel … and arrested the defendant,” said District Attorney David M. Hoovler. “Thefts of public monies are always … The case is being prosecuted by District Attorney David Hoovler and Assistants District Attorney Peter …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelState Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … As we prepare for enactment of the 202425 NYS budget OSC would like to provide notice of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2169
… publication 519, if a tax treaty between the United States and a nonresident alien employee’s country of residence … should be accurately and timely completed, and submitted for any personal services which include income earned while … states that an employee must complete a separate Form 8233 for each: Tax year (being sure to specify the tax year in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… any personal services which include income earned while teaching, studying, and training, independent personal … from Yes to N/A, for Dependent Personal Services, Teaching, and Studying and Training Switch the Form 8233 … Services, Dependent Personal Services, Studying/Training, Teaching). Treaty ID – TIAS (may or may not have additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessSUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … publication 519, if a tax treaty between the United States and a Nonresident Alien employee’s country of residence … should be accurately and timely completed, and submitted for any personal services which include income earned while …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2420
… Purpose: As we prepare for enactment of the 2026-27 NYS budget, OSC would like to provide notice of … all other advices can be released. Background: If the SFY 2026-27 budget is not passed or a budget extender bill to … direct deposit files may not be released on the normal schedule and employee financial institutions may delay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2025-26 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2061
… of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… A new report by State Comptroller Thomas P. DiNapoli analyzes New … efficiency of programs and direct expansion efforts based on the greatest need. “The rising cost of child care, … Based on current costs and utilization rates, DiNapoli's report estimated expansion could cost between $2.7 billion to …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsImproper Managed Care Payments for Misclassified Patient Discharges (2021-S-8) 180-Day Response
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8-response.pdf