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IT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… payroll tax filing or payment requirements for Federal and State liabilities. The Board did not ensure that the … Ensure that the Supervisor complies with all Federal and State payroll filing and payment requirements in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February … Town of LeRay Justice Court S9145 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through … Clerk-Treasurer did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we … interfund loans. Ensure that the Village’s accounting records are complete and accurate and are based on adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… to determine if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through … million. Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 1587
… Enter Effective Date Under Federal Withholding Elements Special Withholding Tax Status: Select “Non-resident Alien. … 1 (Unless employee is allowed to claim more. See IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident … Check “Resident” box Under State Withholding Elements: Special Withholding Tax Status: Select “None” Tax Marital …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsState Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Central School District – Medicaid Reimbursements (Washington County) The district lacked adequate procedures to … vendor. Salem Central School District – Purchasing (Washington County) Auditors’ review of 60 purchases made …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Agencies Bulletin No. 1121
… for 2012. Affected Employees Employees receiving paychecks in 2012 Effective Date(s) January 1, 2012 Social Security The … February 29, 2012. An additional bulletin will be issued in late February in the event the employee social security tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012CUNY Bulletin No. CU-314
… Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $72.28 PL1 SEIU, Local 300 S6 $78.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 258
… agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new security … established which will allow access to five Garnishment panels - Garnishment Spec 1, Garnishment Spec 2, Garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… economic uncertainties and risks that may impact revenue in the months ahead. Bolstering rainy day reserve funds on or ahead of the schedule proposed in the Enacted Budget Financial Plan should be a priority.” … PIT receipts were $2.6 billion lower than the same period in SFY 2021-22, reflecting, in part, the effects of the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionUnitedHealthcare – Accuracy of Payments for Surgical Procedures Involving Multiple Providers
… The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service contracts with … identified nearly $12.5 million in potential overpayments for surgical procedures involving co-surgeons or surgical …
https://www.osc.ny.gov/state-agencies/audits/2026/07/08/unitedhealthcare-accuracy-payments-surgical-procedures-involving-multiple-providers