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Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… documentation for card purchases, and ensure documentation is intact and reconciled to credit card statements before …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest … “cash manage” their own grant awards will be responsible for supplying information needed for such calculations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVillage of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91SUNY Bulletin No. SU-288
The purpose of this bulletin is to notify agencies of the new voluntary deduction code for Pet Insurance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-288-new-voluntary-pet-insurance-deduction-code-490-employeesTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Employer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service …
https://www.osc.ny.gov/retirement/employers/employer-reportingSUNY Bulletin No. SU-377
… unit 08. Effective Dates: Administration paychecks dated August 13, 2025. OSC Actions: OSC will automatically process deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-377-new-voluntary-insurance-deduction-code-508-employeesOpinion 89-25
… 1985 have been deposited. Finally, you state that, as a part of the planned expansion of the sewage treatment plant, … capital reserve funds for the purpose of financing all or part of the cost of the "construction, reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-89-25COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… "The arts, entertainment, and recreation industry are vital to the social, cultural, and economic life of New York … sector makes good economic sense for our state." "This vital economic study from State Comptroller DiNapoli could …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryEligibility, the Benefit and Filing – Police and Fire Plan
… creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The Benefit At retirement you will receive …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingBroome County – Financial Condition (2013M-224)
… has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 elected …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Assessment Process ( 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, in … fails to pay or notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followState Agencies Bulletin No. 231
… deduction will be taken for the current period only. It is not necessary to enter a Goal Amount when this procedure is followed. NOTE: If OSC has not established an escrow … account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingState Agencies Bulletin No. 2002
… in the employee’s taxable gross and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationGlen Aubrey Fire Company – Board Oversight (2022M-139)
… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139