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Schuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186CUNY Bulletin No. CU-445
… crediting retirement service. Work may be performed in any facility, but must be paid from the college where the employee is employed on a full-time basis and must be reported using the attached … Code: CGR Effective Date: The first day of the pay period in which the payments will commence using the Summer Research …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerNew Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45New Hartford Central School District – Payroll (2021M-149)
… ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with … clerk who could add new employees to the financial system and was responsible for adding and changing salaries and pay …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149New Hartford Central School District – Procurement (2016M-153)
… District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, … developed a policy to address the procurement of goods and services not subject to competitive bidding, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Court Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsOpinion 99-4
… to be corporate governmental agencies, constituting public benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit corporations, such as industrial development … or any agency of either of them, any municipality, any public or private corporation or any other legal entity, and …
https://www.osc.ny.gov/legal-opinions/opinion-99-4DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… case." “Personally, I’m deeply saddened for Alex and his family, who I’ve known for years,” Hardwick said. “At the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedCUNY Bulletin No. CU-416
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … will be added to the employee’s earnings and reflected on the 2010 Form W-2 (Wage and Tax Statement). Affected … listed below who reside within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-416-prepaid-legal-service-benefit-cuny-employeesBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its … directly related to the special education programs, and sufficiently documented pursuant to the State Education … program, Pals with Paws. Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Village of Leicester – Financial Management (2025M-7)
… operating funds is an important financial consideration for village officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight … DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for extracurricular and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 2191
… Purpose: The purpose of this bulletin is to notify agencies of new voluntary deduction codes for … Agency Actions: Notify eligible employees. Questions: To obtain authorization forms or eligibility information, … 243. Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefState Agencies Bulletin No. 860
… Purpose To provide instructions for the processing of payments upon separation from State service … Compensatory Time II program. Affected Employees Employees in the following bargaining units who have opted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponState Agencies Bulletin No. 560
… is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An … the requirement that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-and