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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Mooers - Highway Asset Accountability (2020M-35)
… for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35State Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 calendar year Affected Employees All employees Effective Date(s) Payroll deductions for the 2002 campaign will begin in checks … To provide instructions for processing payroll deductions for Federated Community Campaigns SEFA for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… were done late or not at all. Furthermore, vehicles that do not receive recommended maintenance may invalidate the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followNYC’s Language Access Service Needs (2023-N-11) - Interactive Map
… 5year data to show the number of New Yorkers with LEP in each community district The dashboard shows the languages …
https://www.osc.ny.gov/state-agencies/audits/nycs-language-access-service-needs-2023-n-11-interactive-mapMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… expenses, entertainment costs, and expenses that a related-party subcontractor was responsible for paying. We assessed … a management contract between WellCare and a related party, Comprehensive Health Management, Inc. (CHMI), in a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater … benefit will be paid. Filing You must apply for a service retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384State Agencies Bulletin No. 2353
… taxable Tuition and CLEFR reimbursement outside of the payroll system are subject to taxes at year end. This can be … OER requested the ability to submit these payments through payroll. This will allow OSC to track the non-taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Village of Sherburne – Budgeting (2025M-83)
… from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. … of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated revenues by a combined … reserve fund levels. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Extended School Day Program
… Purpose The objective of our examination was to determine if the State Education Department (Department) paid SCO Family … The objective of our examination was to determine if the State Education Department Department paid SCO Family of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
audit, town, New Albion
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/new-albion-town-2023-46.pdfPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… to a Traditional or Roth Individual Retirement Account (IRA) or other eligible plan that accepts rollovers. If you … You can roll over the payment to a Traditional or Roth IRA if the rollover is completed within 60 days of receiving … payment. If you choose a direct rollover to a Traditional IRA or other eligible plan: The payment will not be subject …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial … a recapture clause and invoke the recapture provision, as appropriate, if a recipient does not meet performance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementOpinion 88-63
… or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask about the … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … Services and 57 county offices throughout the rest of the State. Local Districts annual claims submissions to OTDA for … operating budget annually by January 1. According to State regulations, OTDA will reimburse Local Districts, such …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followRiverhead Central School District – Financial Operations (2025M-64)
… to the Board were between 60 and 107 days after month’s end. For example, the July 2022 reports were provided to the … practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64DiNapoli: Oversight of Supportive Housing Falls Short
… are clear on their responsibilities for those funds. The full audits can be found online at … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-short