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Cuddebackville Fire District – Board Oversight (2024M-94)
… [read complete report – pdf] Audit Objective Determine whether the … financial operations or properly audit claims. As a result, the Board hindered their ability to make informed … through 2023 were filed. Key Recommendations The audit report contains 13 recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Justice Court, such as spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible … and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for … physical accessibility at the 132 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …
https://www.osc.ny.gov/legal-opinions/opinion-97-17UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to … indicate the medical services performed. United will not pay for certain procedure codes billed in combination with …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 1034
… governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 948
… Purpose To instruct agencies how to perform an annual review of employees who claim to be exempt from Federal, State and/or Local tax withholdings and to … for the current year’s exemption must be retained in the employee’s agency payroll office for four (4) years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 936
… Purpose To provide agencies with instructions to apply the educational assistance benefit to employee taxable … assistance benefits are included when determining the taxable amount for tax year 2009. Affected Employees … assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsIndustrial Development Agency Board Governance (2017-MS-1)
… [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit … whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, … of industrial, manufacturing, warehousing, commercial, research and recreation and certain other facilities. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Agencies Bulletin No. 857
… program is excluded from taxable wages. Amounts in excess of $5,250 are subject to Social Security, Medicare, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … fiscal year. Key Findings Based on the results of our review, except for matters described below, the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… a direct deposit account change or closure during the SFS black out period, ensure the employee’s Direct Deposit Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOther Bulletin No. 53
… purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees … the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was … of certain documents related to the issues identified in our report. Based on the limited procedures, it appears …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesState Agencies Bulletin No. 1702
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City … compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsUnified Court System Bulletin No. UCS-112
… earnings codes: Earn Code Description AJL Adjust Judicial Longevity ALP Adj Location Pay AS1 Addtl Sft Comp-UCS/CUNY 35 … Courts Location Sup JLO Judicial Longevity JLS Judicial Lump Sum Bonus LOC Location Pay LSI Lump Sum Payment Override LSK …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… a new deduction code exclusively to transmit payments for nonresident alien scholarship recipients directly to the … IRS regulations, institutions that provide scholarships for items other than tuition and required fees (including … balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsContract Advisory No. 25
… Requests (CRER) Document the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for review Immediately be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss