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Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … consultant, Adrienne Driben, with whom ESDC has been contracting since April 2004. Key Findings ESDC adopted …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2048
… with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Westchester County – Court and Trust Funds (2024-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Sole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … complete and timely filing of required sole custody bank account information. For more information about Sole Custody … must be obtained and reconciled and the reconciled bank account balance(s) must be provided to the Commissioner of …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… identified, reported and implemented needed remediation to reduce lead exposure in potable water outlets. Key … properly identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required … in the District because they did not have a sampling plan to identify all potential outlets for sampling. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. Key Recommendations … Review the $1,160,286 in drug rebate revenue identified as due to Civil Service, and remit as warranted. Take corrective …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Critical Systems (Follow-Up)
… Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do not involve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEarnings Limits – Enhanced Reporting
… 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … pension benefits. The amount cannot exceed the Governor’s salary. Refer to the table below. Once a Tier 6 member … do not take contributions from member earnings that exceed annual limits However earnings that exceed the limit should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… and the Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. … DOH deployed a new process in its claims processing system to recognize certain Essential Plan coverage as liable …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planState Agencies Bulletin No. 1331
… Purpose To inform agencies of OSC’s automatic processing of the April … Job Rate If an employee appears on this report but is due a performance advance, promotion recalculation or … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1742
… eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of … the negotiated 2016–2023 agreement between New York State NYSCOPBA Security Services Units (Bargaining Units 01 … Retroactive Salary Increases. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonSUNY Bulletin No. SU-360.1
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employees