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SUNY Bulletin No. SU-155
… On December 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be inserted into the affected employees’ … Code 405 to the existing Code 404 amount to determine the new Code 404 biweekly deduction amount. The goal amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the … on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… and ensure that goods and services were acquired through a competitive process. District officials placed orders for goods or services without a valid purchase order, committing the district’s funds …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… may not be adequate. Key Recommendations Work with District officials to eliminate the proposed budget gap …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… paid during the audit period totaling $371,826 and found that 2,866 transactions totaling $356,610 (92 … $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery … audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. … providing the correct address prior to November 18, 2022 . Changes to the agency name field must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and … that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. Compare billed prices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60City of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2158
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. Effective Dates: This bulletin is … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. Note: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxRye City School District – Payroll (2024M-2)
… monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185