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City of Olean – Budget Review (B18-1-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive … Emblem both the primary and secondary payer. For instance, in the case of a married couple where both individuals … as both the primary and secondary payer for each spouse, in many instances, this may allow for no cost for the member. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsSelected Wage Investigation Procedures (Follow-Up)
… of Labor Standards (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those that cover minimum …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followControls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five … the Program A revocable consent is the grant of a right to an individual or organization to construct and maintain …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccess Controls Over Selected Critical Systems (Follow-Up)
… children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide range … stored on systems, agencies, such as OCFS, must follow New York State Information Technology (NYS IT) security …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followState Agencies Bulletin No. 1943
… will be reflected on an employee’s annual W-2 (Wage and Tax Statement) for 2021. Affected Employees Employees … pandemic, Congress passed the Families First Coronavirus Relief Act (FFCRA) that created two new emergency paid leave … must submit an excel spreadsheet ( Attachment A ) to the Tax and Compliance mailbox that contains a list of employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1State Comptroller DiNapoli Releases School District Audits
… result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found BOCES officials did not disable …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Honors Community Leaders During Lunar New Year Celebration
… the community. Honoree Fire Department of New York Phoenix Society was founded in 2012 by David Lin, the FDNY’s … Man Wai Law and Deputy Chief Sophia Kwok. The Phoenix Society’s goal was to strengthen the relationship between the … to network and provide public service. In 2013 the Phoenix Society was officially recognized by the New York City Fire …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationState Police Bulletin No. SP-207.1
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 1, … Laws of 2019 implements the 2018-2023 Agreement between New York State and the Police Benevolent Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… evaluates. On November 18, 2009, a revised Part 22 of 2 NYCRR entitled Prompt Contracting and Interest Payments for … agency date stamp the receipt of the Local Grant Awards Form (Legislative Initiative) and include it with the … Under $50,000 Threshold Waiver of Interest Transmittal ” form and include any notification letters, and the associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingState Comptroller DiNapoli Releases Audits
… the issues identified, implementing both recommendations from the report. New York City Department of Education – … in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for completing evaluations – in … Individualized Education Program. The DOE did not track or calculate compliance with the required time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… contract agreements. DiNapoli’s office audited the IDAs in Cattaraugus County , Orleans County , Oswego County , … and Schuyler County . The IDAs responses are included in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities are left …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in … largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of … $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total revenue …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentWebster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Preferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our … manipulation and circumvention of the competitive bid process to increase profits for corporate partners and … services appeared to have circumvented the competitive process. We found one private printing company, which …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Agencies Bulletin No. 1513
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2016 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… the 2014 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements … in box 1 on the employee’s 2014 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1282
… Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2013 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Pacific Waste Management 2015 Dean Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spending