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Town of Covington – Tax Collection Remittance (P1-24-24)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … (OSC) has modified the New York City reportable program (NTAX702) to report New York City wages on the annual … Insert a row on the Federal Tax Data page ( Payroll for North America\Employee Pay Data USA\ Tax Information\Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a … subdivisions through the New York State Office of General Service's centralized contracts). Section 162(1) expressly … entities) submits a notice of intent to provide the service in the form, function and utility required, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8CUNY Bulletin No. CU-403
… following titles at the time of benefit College Laboratory Technician Sr. College Laboratory Technician EOC College Laboratory Technician Chief College … related to their job duties shall receive a $1,000 annual salary differential. Effective March 19, 2010 qualifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsDiNapoli: State Pension Fund Value $206.9 Billion
… the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionLife Changes: What If I Work After Retirement?
… Regarding Retiree Earnings Limit 1 The earnings limit for retirees employed by school districts or Boards of … limit suspension does not apply to retirees who work for a college, university or charter school. For most other retirees under the age of 65, the $35,000 …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… had evidence that the hard drives were sanitized prior to disposal, and 11 other computers were sanitized and disposed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99SUNY Bulletin No. SU-108
… YWS and ZWS and provide instructions for processing Winter Session payments. Affected Employees SUNY - UUP employees working the Winter Session Effective Date(s) Beginning of Winter Session as determined by each campus Employee Status … YWS and ZWS and provide instructions for processing Winter Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Central School District (District) Board of Education’s (Board) appointed claims auditor properly … 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … CanisteoGreenwood Central School District District Board of Educations Board appointed claims auditor properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Opinion 93-16
… Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL MUNICIPAL LAW, §217(c),(f): Volunteer firefighters who also serve as paid … political subdivision. Pursuant to General Municipal Law, §217(f), such firefighters may not earn credit under a service …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… complete report - pdf ] Audit Objective Determine whether the Schuylerville Central School District (District) … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … services provided. Had these services been claimed, the District could have realized revenues totaling $6,375. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) 180-Day Response
To determine if the Office of Temporary Disability Assistance (Office) adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34-response.pdfSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfTown of Watertown Fire District – Procurement (2022M-155)
Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-fire-district-2022-155.pdfVillage of Oyster Bay Cove – Claims Audit (2022M-114)
Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oyster-bay-cove-village-2022-114.pdfCohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdf