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State Agencies Bulletin No. 1772
… with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Response to Human Trafficking
… Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking … Providers Providers and Local Districts of Social Services Local Districts to ensure adequate services are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli Releases Municipal Audits
… , Town of Clarkson , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam Princetown No. 5 Fire … – Controls Over Fuel and Vehicle Fleet Management (Erie County) The town board did not ensure that fuel supplies in …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain … Determine the potential savings of the plan by surveying how many employees would qualify and are interested in the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free … Central School District – Information Technology (Greene County) The district has computer/Internet use policies, but … Village Charter School – Building Acquisition (Erie County) The building selected by the board appears to meet …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, … the bank reconciliations without any additional oversight. West Hempstead Water District – Life Insurance (Nassau … Town of DeKalb Town of Hartford Town of Taylor and the West Hempstead Water District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2312
… purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to … purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Richburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to … the 2023, 2024 and 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of … and adopt required policies, including an investment policy, a procurement policy and a code of ethics. Use …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Homeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) has appropriate oversight and monitoring controls over its … shelters off Metro-North property. Our audit covered the period June 16, 2017 to September 30, 2018. Background … To determine whether the MetroNorth Railroad has appropriate oversight and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … January 2015 determined that, for the 27-month period of Oct. 1, 2011 through Dec. 31, 2013, Medicaid inappropriately …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison County) … private and sensitive information (PPSI). Hamburg Central School District – Continuing Education (Erie County) Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOtsego County – Cost of Temporary Housing (2015M-97)
… 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings … per capita and average cost per night are higher than in four neighboring counties. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of Colden – Highway Operations (2017M-127)
… April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the City of … True North Troy Preparatory Charter School Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled approximately $9.3 million. Key Findings Leave accrual records for five of the seven Business Office employees were …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location