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Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Parkland Alienation (2014-MS-5)
… to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and … timely and in a clear and transparent manner. There is not adequate segregation of duties within the Treasurer's …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsOpinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Police Bulletin No. SP-223
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2021 … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payValley Stream Central High School District – Capital Assets (2025M-16)
… purchase. They can include buildings, machinery, vehicles, furniture, computer equipment and software. Consequently, … asset records help establish accountability. The District’s capital asset policy indicates that the Assistant … totaling $46,305 could not be located, including freezers, office furniture and musical equipment. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Agencies Bulletin No. 1987
… Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and Council 82 AFSCME AFL-CIO (C82) … extended by mutual agreement of the parties. The New York State Payroll System (PayServ) uses overtime factor.00120 for … gross 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-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Franklin – Financial Condition (2018M-8)
… 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population … Town of Franklin Financial Condition 2018M8 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and … Ensure the unemployment insurance reserve is reasonably funded and develop and implement a plan for using the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Hempstead – Budget Review (B7-13-13)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careSchuyler County – Treasurer’s Office (2014M-186)
… through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time … at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and a list of taxpayers in default of their tax installment …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186CUNY Bulletin No. CU-736
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases … 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateDiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… defraud the program out of more than $1.6 million. Those arrested were Jawad Choudhary, 44, his brother Junaid Choudhary, 43, both of Clifton Park, Danya Matthew, 56, of Springfield Gardens, and Kenneth … and steal more than $1.6 million.” “The actions of those arrested hurt unsuspecting individuals that rely on Medicare …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionSUNY Bulletin No. SU-304
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 2L, paychecks dated 05/12/2021. Payments for the Spring semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $444.52. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
… Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/22/2021. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $462.48. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021