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State Agencies Bulletin No. 1890
… Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2020 are affected. Background … E) for 2020, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Insurance NYS-Ride Transportation Benefit Program CUNY Pre-tax and After-tax Transit Benefit CUNY Transit Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… military service. The program began providing benefits on Jan. 1, 2018; maximum weeks of leave and percentages of … weekly benefit payments were phased in over four years by Jan. 1, 2021. Analysis Economic and Policy Insights – New …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Police Accidental Disability (Section 363-bb) – State Police Plan
… negligence; and In the service upon which your membership is based. If you are discontinued from this service, … disability benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … the State Police accidental disability retirement benefit is a lifetime pension. The benefit is equal to 75 percent of …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … benefit will be the greater of: 1.66 percent of your FAE for each year of service credit; or 1.66 percent of your FAE for each year of service credit, plus 1.66 percent of your …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
In the wake of the COVID19 pandemic New Yorkers have seen how the immense fiscal resources of the federal government can help everyday Americans in times of real need
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: School District Auditing – External Auditor
… It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … practice in New York State; have or develop expertise in district financial operations, pertinent statutes and … that the individual or firm is independent of the district as defined by Generally Accepted Government Auditing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorBarker Central School District – Payroll (2023M-19)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, … Develop and adopt policies and procedures addressing key network user access controls, such as user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. … productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We … Determine whether the Village of Canton Village ClerkTreasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Sheridan – Disbursements (2023M-101)
… Findings Claims and payroll-related disbursements were not always adequately supported, properly approved or for … The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the … new Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not … an electronic signature. Maintain custody of the Treasurer’s electronic signature and supervise its use. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Campbell-Savona Central School District – Student State Aid (2024M-79)
… homeless students. Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District … in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… complete report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96