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Safety of Infrastructure (Follow-Up)
… infrastructure problems are likely to remain unaddressed for an extended period of time. Key Findings We found Parks … comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 and 2013-14, Parks started or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followSecurity Over Critical Systems
… a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, transplantation, … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsState Agencies Bulletin No. 2236
… Actions: Agencies are required to become familiar with IRS regulations on employer provided lodging, specifically … procedural changes to ensure compliance. Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… (DOT) contract with Whitestone, N.Y.-based Limnes Corp. for $4.7 million for painting bridges in Nassau and Suffolk counties citing its ties to two companies debarred by the state for prevailing wage violations. “This company appears to be … contract with Whitestone NYbased Limnes Corp for $47 million for painting bridges in Nassau and Suffolk …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorState Agencies Bulletin No. 2240
… is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … Compensation-related benefits are also exempt from federal income taxes, New York State income taxes, and local … return from leave. This applies to the following payroll deduction codes: Plan Type Deduction Code Description 46 403 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersAudit of the Tuition Assistance Program at Plaza College
… is a private postsecondary educational intuition located in Queens County. Plaza offers certificate and degree programs in business, technology, and allied health. Plaza serves … these disallowances result from Plaza students enrolling in courses not required for their programs of study. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeHerkimer County – Court and Trust Funds (2023-C&T-2)
… report for activity in 2021. The County’s depository (bank used to hold court and trust money) did not pay any … as required by New York State Codes, Rules and Regulations . Key Recommendations The Treasurer should … timely manner in accordance with statute. The depository bank holding court and trust money submits an annual …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2162
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023State Agencies Bulletin No. 2152
… with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned … with a 2022 uncashed payroll check greater than $19.99 in September of 2023. A second outreach letter will be sent … with a 2022 uncashed payroll check greater than $999.99 in October of 2023. Signed outreach letters that are returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksLewis County – County Bridge Maintenance (S9-13-3)
… flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3IX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … cash management practices and reduce such liabilities. In those instances, CMIA contacts for the affected lead state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityState Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing adjustments Affected Employees … To provide agency procedures for making PreShift Briefing adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… on December 27, 2018 once her actions were brought to light. She pleaded guilty to falsifying business records in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsWyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 2063
… for 2022. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022Medicaid Program – Improper Payments for Brand Name Drugs
… by directing pharmacies to “dispense as written” either in writing or electronically; otherwise, a generic drug … than generic drugs. Key Findings We identified $1,102,823 in Medicaid overpayments for brand name prescription drugs … processed and paid. Additionally, we identified $1,011,990 in potential cost avoidance associated with 27,455 Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow