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Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
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
… Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not appear to be reasonable. School officials have not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsRye City School District – Payroll (2024M-2)
… properly approved and monitored, District officials did not properly budget, record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, … recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2State Agencies Bulletin No. 2057
… no further action is needed. If the agency address is not correct, agencies must email [email protected] … Control-D Reports The following Control-D report will be available for agency use: NPAY529 (AGENCY’S ADDRESS LISTING ) …
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)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… and/or request a complete or partial waiver of compliance with goal requirements. Agencies must evaluate “good faith” … 15-A, “Participation by Minority Group Members and Women with Respect to State Contracts” requires an agency to post …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required … complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete … businesses with only timing devices. Two of 19 consumer complaints did not include documentation to show the results …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5State Agencies Bulletin No. 2267
… no further action is needed. If the agency address is not correct, agencies must email … Control-D Reports: The following Control-D report will be available for agency use: NPAY529 (AGENCY’S ADDRESS LISTING ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Albion – Supervisor’s Records and Reports (2024M-111)
… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … water and sewer services control receivable accounts were not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… and properly audited claims. Key Findings The Board did not provide adequate oversight of the District’s financial … Complete, accurate and reliable accounting records were not maintained. For example, the December 31, 2022 ending … deficits and a declining fund balance. The Board did not: Ensure the Treasurer maintained complete and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Electronic Reporting
… Submit your completed Report of Abandoned Property easily and securely by uploading a file . Only NAUPA formatted files … your report within 45 days once you have accessed the site and issued a secret key. Do not lose it, the state … extension request form . Associated remittances are due on or before the industry due date. Secure File Transfer …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… financial duties. Key Findings The former Supervisor did not perform his financial duties and did not monitor the work performed by the firm he improperly … control weaknesses: Monthly financial reports were not generated and provided to the Town Board (Board) and bank …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 2362
… no further action is needed. If the agency address is not correct, agencies must email [email protected] … Control-D Reports: The following Control-D report will be available for agency use: NPAY529 (AGENCY’S ADDRESS LISTING ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… services designated with modifier code 59 that were not distinct and independent from other services provided on … that indicate the medical services performed. United will not pay for certain procedure codes billed in combination … 59 is used to identify procedures or services that are not normally billed together, but are appropriate under the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 1034
… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the employee. A program … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 948
… withholding for tax year 2009. If the employee’s record is not updated by February 15, 2010 to reflect that new forms … Data pages. If an employee appearing on the report does not provide new Forms W-4 and/or IT-2104-E, the agency must … claiming single or married with 99 allowances are not in compliance with IRS regulations. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 936
… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the employee. A program … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … tax exemptions. While many of the areas we reviewed were not requirements during our audit period, they were … should occur and repercussions when project owners do not provide annual status reports. Develop and implement …
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
… provides benefits to spouses or dependents of employees is not a qualified program. Benefits paid from an unqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefits