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Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding … to the Department of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went into effect for paychecks dated … and supplemental tax withholding rates and of the revised New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … employees whose expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 in travel costs associated …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released … Local sales tax collections in New York state increased by 88 in November compared to the same month in 2021 according to …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, … the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough … list and, as a result, identified $9 million of additional billboard income estimated to generate $500,000 of tax …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts and information technology for the period July 1, 2011, … Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board … internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedExamination of Outstanding Premiums
… to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset … pay NYSIF premiums for workers compensation and disability insurance. If a policyholder stops making payments, NYSIF … were to determine i the extent to which the New York State Insurance Fund NYSIF participates in the Statewide Offset …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiums2015 Year End Report
… Purpose The objective of our examination was to determine whether … by claimants and medical providers (claims) during the period January 1, 2015 through December 31, 2015 and … The objective of our examination was to determine whether daily workers …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… choose to purchase credit for additional previous public service, they have the option to pay the required … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The … service credit purchase deduction amount and whether it should be taken pre-tax or after taxes. The page also …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsElba Central School District – Financial Condition (2013M-240)
… of fund balance would have in reducing fund balance or the property tax levy. District officials also used some of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) The … to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… than an employee owes, you can adjust reported information and request a contribution refund by submitting … one paper Adjustment Report for each member whose reported information needs to be adjusted. Completed Adjustment … NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s … criminal background checks. The School has a policy entitled "Fingerprint Process" in their Onboarding … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeSouthold Union Free School District – Claims Processing (2013M-183)
… 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) … construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the … To determine whether security over the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsUnified Court System Bulletin No. UCS-297
… Leave With Pay not due to a COVID-19 Leave (Action Reasons PLA/19F, PLA/19F, or PLA/FMC) or Leave of Absence due to a Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-payment