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Wappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135City of Yonkers – Budget Review (B18-6-7)
… fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur … the last 10 years, the City’s outstanding debt has grown 16 percent and the City’s debt service payments have risen 31 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Agencies Bulletin No. 805
… the Job Rate for the employee's current grade on the 4/1/07 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) year of service in such grade by April 1, 2008; and did not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 807
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees Eligible … To explain OSCs automatic processing and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesSUNY Bulletin No. SU-267
… Retroactive UUP Salary Increase and provide instructions for payments not processed automatically. Affected Employees … New York and the United University Professions, provides for retroactive increase of 2.00% to basic annual salaries for 2018. Effective Date(s) Payments will be made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued: Office of General Services (OGS) and the State Education Department (SED): Preferred Source … OGS is the states central procurement agency. The New York State Industries for the Disabled (NYSID) is the agency …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … spyware, rootkits and worms) that typically is installed without the user’s knowledge or consent. Such software is … but are not and hijack a browser to transfer funds without the user’s knowledge. 17 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 1439
… employee had use of the funds (constructive receipt). As a result, when an AC230 is received after the January 4, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1532
… after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline Effective Date(s) Immediately Background … received by December 30, 2016 (Inst) or January 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and … after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees Employees who … Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Oversight of the Agricultural Assessment Program
… enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property tax … Program (Program) by evaluating the property owner’s application, including consideration of whether the land …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programState Comptroller DiNapoli Releases Municipal Audits
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … and returns via the Payment Management System (“PMS”) draw system. Please note that while an agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 845
… procedures for determining if a worker should be treated as an independent contractor or as an employee. Background Payments for services performed by … tax-related liabilities for misclassifying an employee as an independent contractor include: Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civil2018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-audit