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Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.12.G Check Clearance Patterns – IX. Federal Grants
… the amount subtracted from a state’s bank account each day after the state makes a disbursement of federal funds. … the amount subtracted from a states bank account each day after the state makes a disbursement of federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsTown of Johnstown – Payroll (2014M-55)
… 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and is governed by an … to leave time. Employees did not record their work time in a consistent manner. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55New York State Comptroller DiNapoli Statement on Federal Tax Reform
… Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax … New York taxpayers. Both plans would also revise the rules for municipal bonds in ways that could drive up state and local costs for essential infrastructure investments. "These tax schemes …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformHicksville Union Free School District – Purchasing (2016M-34)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324XIX.2 Overview – XIX. Project Costing (PCIP)
… module, along with Commitment Control, controls the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and … into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide along …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewAccounts Payable Advisory No. 35
… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected five-member Board of Fire … employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContinuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations planning for major unexpected events. Our audit … 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is … To determine the adequacy of State agencies continuity of operations planning for major …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningManagement of Cash and Investments
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … in and around the New York City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are … a Headquarters, which provides administrative support for the seven constituent agencies. Key Findings MTA follows …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mState Agencies Bulletin No. 1308
… to your agency Finance Officer or SFS agency coordinator. In order to process necessary Fiscal Year End activities, SFS … must be briefly taken offline at the end of March 2014. As a result of this blackout period, agency and OSC actions are … Critical Date(s) For Agency Action Cost Center updates in SFS must be completed by March 21, 2014 , prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideCUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed … This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1280
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Communication to Affected A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m