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East Meredith Rural Fire District – Financial Activities (2021M-26)
Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls over cash receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68State Agencies Bulletin No. 1786
… in error. These checks need to be reversed to properly update charges to agency appropriations and adjust taxes. … of the Treasury. Please refer to NPAY590, address move update report (bulletin 1016) to verify the address has not … Albany, NY 12201-2119 For agencies utilizing couriers or overnight mail service, the check and Form AC 2714 should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksTown of Springport – Financial Management (2014M-329)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2012 … The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is … building reserve fund. The Board underestimated revenues and overestimated expenditures for the town-wide general …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Administration of the Article 8-A Loan Program
… Findings We found that HPD does not verify the accuracy of building owners' affidavits submitted to support their … of dollars in revenue. We also found that many significant building violations and agreed-upon repairs go unaddressed by … Key Recommendations Require independent confirmation of owner affidavits to ensure that only eligible applicants …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses that have no …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Selected Aspects of Subway Station Safety
… one of three ways: station signage web portal, email, or fax. Key Findings The Division often did not take sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyManagement of Capital Projects
… quality, and within budget. The audit covered from January 1, 2015 to March 4, 2020. About the Program LIRR is the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsTown of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … The Board did not conduct the required annual audit of the books and records of the Clerk or Tax Collector. Key … auditor to audit, the Clerk’s and Tax Collector’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369State Agencies Bulletin No. 708
… (NPAY779) that will list potentially eligible employees for the Merit Step payment and instructions to add or delete … negotiated agreement between PEF and the State of New York for 2003-2007 and a GOER side letter dated January 10, 2005 provide for the payment of a merit step to eligible PEF employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 2191
… is to notify agencies of new voluntary deduction codes for Sunlife Accident Insurance, Specified Disease Insurance … by the vendor, PEF. PEF will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for these deductions. Agency Actions: Notify eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefOpinion 97-3
… (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax … to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, … the delinquent taxes or other charges in question became a lien on or after January 1, 1995. Chapter 602 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging (NYSOFA) makes it difficult to know who is …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate … Medicaid paid as the primary insurance for recipients who had TPHI coverage. We identified areas for improvement in … payments to pharmacies on behalf of recipients who had thirdparty insurance and if so whether appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthSaranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Overtime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationUnified Court System Bulletin No. UCS-325
… with instructions for manual payment of the April 2023 UCS Security and Law Enforcement Differential Payment (SLED). … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … employees (BU 86). Effective Dates: The April 2023 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-340
… with instructions for manual payment of the April 2024 UCS Security and Law Enforcement Differential Payment (SLED). … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … employees (BU 86). Effective Dates: The April 2024 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-lawState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-364
… with instructions for manual payment of the April 2026 UCS Security and Law Enforcement Differential Payment (SLED). … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … employees (BU 86). Effective Dates: The April 2026 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-364-april-2026-unified-court-system-ucs-security-and-law