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Brunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … the balances would be used. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… adequate oversight of the Village’s financial operations for the period August 1, 2013 through September 3, 2014. … seven-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. … Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Agencies Bulletin No. 1938
… Purpose The purpose of this bulletin is to provide information and instructions regarding the … Automatic Restoration of Contract Pay After payroll is audited for Administration Pay Period 11L and Institution … Date of last year’s contract end date or if the employee is returning from an unpaid Leave of Absence. All other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersSUNY Bulletin No. SU-336
… of the Laws of 2018 implemented the agreement between the State of New York and UUP and provides for Discretionary … are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesSUNY Bulletin No. SU-58
… date of 8/16/2001 and end date of 6/5/2002. If an employee is hired, rehired, or has a position change in pay period 11L with an effective date of 8/16/2001, it is not necessary to complete the Contract Pay Panel. OSC will … the end date on any earnings on the Additional Pay Panel is 6/6/2001, OSC will automatically insert a new row for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pVI.4 Reappropriations Overview – VI. Budgets
… Due To and Not Due To Lapse Report of this Guide, which deals with the process of reviewing Appropriation lapse dates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected … our three-year audit period. We examined charges made to one City University of New York (CUNY) employee's travel …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… York City metropolitan area. It is governed by a 23-member Board of Directors, whose members are appointed by the … by the U.S. General Services Administration and the U.S. Department of State) pertaining to maximum allowable lodging … applied. Certain travel transactions lacked proper prior approvals, statements of purpose, or other required …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed United … reimburses United for all properly adjudicated claims. Davis Ethical Pharmacy (Davis Ethical) is an independently owned pharmacy located in … To determine if Davis Ethical Pharmacy inappropriately billed United …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center … these incentives. Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a … did not properly administer and monitor its incentive and bonus programs, resulting in $76,254 in incentive payments …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… substance abuse disorders at their 200-bed Tillary Street Women’s Shelter (Tillary) for the period from December … for a total of $35.6 million during the 2015-16 to 2019-20 fiscal years to an aggregate cost of approximately $50.8 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… whether participating organizations and members are paying excessively for dual Empire Plan Family coverage. The … whether participating organizations and members are paying excessively for dual Empire Plan Family coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… in 1983 under the Social Services Law, provides funding for the establishment of projects for the homeless. HHAP is overseen by the Homeless Housing … to acquire, construct, or rehabilitate supportive housing for the homeless. HHAC’s providers are required to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followSelect Financial Management Practices at the Office of Transportation and Parking Operations
… every two years). From January 2, 2014 through April 18, 2018, TPO had 17,110 IFR expenditures totaling … we reviewed for the period of January 2, 2014 to April 18, 2018 were not properly supported. We identified control …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Overtime at State Agencies Reached All-Time High in 2020
… York State Comptroller Thomas P. DiNapoli. Total overtime hours of 19 million increased 3.9 percent and total overtime … state workers across New York to work long, grueling hours to deal with a crisis never before seen during our … the workforce but accounted for 62.9 percent of overtime hours and 59.9 percent of the overtime earnings in 2020. …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020State Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees … who have opted to participate in the Over 40 Compensatory Time II program: Administrative Services BU02 Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outState Agencies Bulletin No. 194
… Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 47 and 67. Effective Date The … for CSEA employees is effective the first full pay period in October, 2000. For Institution agencies, the effective … The VRWS Program, previously available to employees in bargaining units 05, 06, 18, 46, and 66, has been extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workSUNY Bulletin No. SU-335
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 17L and Administration 26L. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-represented