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Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s budgeted … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Afton – Budgeting Practices (2013M-304)
… 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Objective Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and … response. … Determine whether the NorwoodNorfolk Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129DiNapoli: Local Sales Tax Collections Up 3.8% in August
… in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today … York City’s collections totaled $793 million, an increase of 4.4%, or $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $945 million, an increase of 3.5%. Most …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustState Agencies Bulletin No. 300
… to view this publication. The New York State Payroll System calculates taxes based on the annual table. … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To advise agencies of changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsRhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Unified Court System Bulletin No. UCS-220
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2015 Form … will automatically apply the Prepaid Legal Service Benefit for the 2015 calendar year for employees who were in a status … 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2016 Form … will automatically apply the Prepaid Legal Service Benefit for the 2016 calendar year for employees who were in a status … 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-632
To inform agencies of OSCs automatic processing of the December 2018 minimum wage increases for hourly employees in the titles of College Assistant EOC Assist
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. … 12, 2009, the agency must use the following procedure when reporting the out-of-title payments on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 2115
… the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed … the electronic direct deposit file on Monday evening for the paycheck dated the same week. This allows the funds … 2023-24 State budget or a budget extender bill to provide for the continuing operation of State government. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksManagement of Internal Controls
… and regulations. The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business … transactions for two Board Directors. FRMC amended Form 990 to correct this lack of disclosure when we pointed … that future regulatory reporting requirements would be in full compliance. While the FRMC had established effective …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Special Class program and a full-day Special Class in an Integrated Setting program to children with … the 2018-19 school year, QCP served 147 preschool students in the SED preschool cost-based programs. The New York City … June 30, 2019, QCP reported approximately $14.8 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… Insurance Company of New York – Overpayments for Physician-Administered Drugs (Report 2021-S-32 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … over $5.5 million in actual and potential overpayments for physician-administered drugs: $4,019,329 was paid under …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsHomeland Security Grant Program – Federal Funding and New York
… personnel. The State’s Administering Agency, the New York State Office of Counter Terrorism in the Division of … statistical areas in the United States. Funds to New York City The City’s latest projections (January 2025) include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-225
… Employees Judges, Justices and New York City County Clerks in Bargaining Unit 86 who meet the eligibility criteria … the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated … Commission recommended that all NYS Judges receive phased-in salary increases over four fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 1577
… 2015-2016 Agreement between the State of New York and the Public Employees Federation (PEF) and an email of Agreement … 2017-2019 Agreement between the State of New York and the Public Employees Federation (PEF) and an email of Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowance