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Irvington Union Free School District – Fixed Assets (2022M-89)
… and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Huntington Union Free School District – Online Banking (2022M-178)
… did not adequately segregate online banking duties or require secondary authorization for online payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… complete report – pdf] Audit Objective Determine whether the Babylon Union Free School District (District) claimed … As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible … services provided. Key Recommendations Establish a process to identify all possible Medicaid-eligible students. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Truxton Fire District – Board Oversight (2022M-123)
… the Treasurer provided financial reports to the Board or filed the District’s required annual update documents …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123State Agencies Bulletin No. 1804
… Criteria Employees with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseTown of Brant – Justice Court (2014M-180)
… manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board did not conduct …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Greenville – Tax Collector (2020M-81)
… Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… ensure that employees who are unable to work due to injury or illness are compensated under programs covering both …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… programs, including non-cash programs, times .3%: or $60 million. For the 2023-24 SFY, New York’s CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaNew York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… and determined that 461 charges totaling $110,539 had one or more exceptions: 424 charges totaling $99,308 were paid …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Member Outreach and Presentations
… (Return to Top) Submit a Request To request a service or for more detailed information and requirements, email …
https://www.osc.ny.gov/retirement/members/member-outreach-presentationsDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Integrity
Online resources for state agencies researching the integrity of a propsective vendor
https://www.osc.ny.gov/state-vendors/vendrep/integrityCost-Saving Ideas: Overtime Planning and Management
… factors that lead to overtime, they may be able to reduce or eliminate overtime through the use of alternate work … If considering the use of an AWS, a local government or school district should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Agencies Bulletin No. 1443
… not receive refunds of Social Security and Medicare taxes, or received a portion of such refunds due to late agency … agencies were instructed to place employees out on PLA/WCF or PLA/SWC. These leave codes were created for OSC to refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 967
… therefore the employee should not have the income reported or be subject to any taxation. Impact on Recovery of Taxes by … and taxes will be reduced on the FormW-2C. If a personal or agency check is submitted with the AC230, Federal, State … as described in Payroll Bulletin 908 , (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010State Comptroller DiNapoli Releases Municipal Audits
… invest funds in accordance its adopted investment policy or state law. Town of Chester – Property Tax Exemptions … property service software system with incorrect codes and/or inaccurate amounts. Additionally, the assessor did not … is no annual audit performed of the records of the clerk or supervisor, which compounds the control weakness created …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsTime and Attendance Practices of Selected Employees
… "touch" time keeping system). Each agency uses one or more of these mechanisms. This audit, which focuses on the … York metropolitan area and used either post office boxes or the address of another MTA employee for mailing purposes. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employees