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University Preparatory Charter School for Young Men - Payroll (2023M-123)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Carthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetSodus Center Fire Department – Financial Activities (2016M-424)
… of our audit was to determine whether Department officials and the membership provided adequate oversight of operations … which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189How is an audit scheduled?
… We routinely gather information from a variety of sources and consider items that come to our attention such as the … audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials … not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees … all seven elected officials), two employees or 9 percent of employees tested and all seven elected officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Knox – Internal Controls Over Payroll (2014M-35)
… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Training
… Promotions Scenarios Retroactive Payments Over One Year Old Presentation Step 3 Grievances Presentation Deductions … all Payroll training provided at the Fall Conference. … New York State Payroll Services Training …
https://www.osc.ny.gov/state-agencies/payroll/trainingUnified Court System Bulletin No. UCS-245
… of New York (UCS) Retroactive Judicial Longevity (JLO) Increase. Affected Employees All employees in the following … that are calculated based on an employee’s additional salary factors such as overtime (OTD) will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveUnified Court System Bulletin No. UCS-263
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Common Retirement Fund, the third largest public pension plan in the United States. To protect the … employers, the Fund manages a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Educational Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State … and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales … U.S. Supreme Court ruling that allowed states to require online retailers to collect and remit sales tax regardless of … in the SFY 2019-20 Enacted Budget that requires online marketplaces, such as eBay and Etsy, to collect and remit …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsRefunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… To determine whether CVS Caremark paid claims under the correct prescription drug plan. The audit covered the period from January 2015 through March 2022. About the Program The … insurance programs. NYSHIP covers over 1.2 million active and retired State, participating local government, and school …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugComptroller DiNapoli Releases Municipal Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Processing of Sexual Offense Evidence Collection Kits
… victim of sexual assault. Once a victim consents to release a kit for testing, the investigating law enforcement … does so for all jurisdictions across the State, excluding New York City. Key Findings From November 28, 2017 to October …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the … to factors such as poor school performance, bullying, and unwelcoming school climates, increase students’ risk for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-follow