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Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Skaneateles – Claims Auditing (2024M-68)
… claims ($6,800) were not approved by department heads. 23 claims totaling approximately $112,000 lacked adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Alden – Town Clerk/Tax Collector (2024M-106)
… deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report … controls over collections. The Clerk generally agreed with our recommendations and indicated she has initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Agencies Bulletin No. 769
… Purpose To provide instructions for entering SRA and TDA deductions for 2008. Affected … have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 Supplemental Retirement … Default Goal Amount) which lists participating employees. This report will be available in Control-D on or about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/769-instructions-entering-supplemental-retirement-annuity-sra-and-taxMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. … referred to as “duplicate CINs”) during the time they are in receipt of benefits. Consistent with the Department’s … at a time. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… 40 people – many seniors – out of more than $10 million in a Ponzi scheme. "These defendants allegedly took advantage … of people who entrusted their financial futures to them in order to steal millions to fund other business enterprises … Drucker, Esq. represents Brody. The charges are merely accusations, and the defendants are presumed innocent until …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationState Agencies Bulletin No. 347
… card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee’s Agency Code, Social Security Number … pre-printed Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignState Agencies Bulletin No. 1369
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … contribution amount will increase from $17,500 to $18,000 for 2015. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $24,000 in 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1042
… 403(b): The regular annual contribution amount will remain at $16,500 for 2011. An additional deferment is available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1215
… increase to $17,500 for 2013. An additional deferment is available to employees 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular … limit of $23,000 in 2013. An additional deferment is also available to employees who qualify for the 15-Year Rule. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 951
… Purpose To inform agencies of OSC’s annual record update process and provide data entry … making excess 403(b) deferrals in 2010, OSC will insert a new effective-dated row using the beginning date of the first … circumstances. Questions Questions may be e-mailed to the Payroll Deduction mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to … 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular … deferment is also available to employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaElevator Safety
… Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … Building Code, and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Agencies Bulletin No. 2193
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain … card in the Empl ID field of the dialog box and click Search. The employee’s General Deduction Data page appears. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignCity of Little Falls – Financial Condition (2021M-54)
… the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: The former Treasurer …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Oversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8) 180-Day Response
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8-response.pdfSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdfControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdf