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Tuckahoe Common School District – Purchasing (2013M-158)
… of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Use of Vendor-Supported Technology
… However, we did identify unsupported systems used by NFTA on 66 devices. NFTA officials have not developed policies and procedures to ensure that its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … the Superintendent of Schools (Superintendent) and Business Administrator (BA) did not establish clear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… [read complete report – pdf] Audit Objective Determine whether the Village … Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Main-Transit Fire Department – Credit Cards (2024M-77)
… that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… As of February 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we … monthly balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136What to Report – Legacy Reporting
… Benefits page for additional information) Tier 6 members: Report compensation but do not take contributions from salary … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments General Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState Agencies Bulletin No. 1034
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess or $5,250 … provides benefits to spouses or dependents of employees is not a qualified program. Benefits paid from an unqualified … A bulletin board message will be issued when the report is available. Agency Actions Agencies must review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 857
… Purpose To provide agencies with instructions to apply the Educational Assistance Benefit to employee taxable earnings and ensure that all Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsIndustrial Development Agency Board Governance (2017-MS-1)
… provided, uniform project agreements, annual assessments on project progress including job creation and retention, as … 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. 948
… and/or Local tax withholdings and to provide instructions on entering tax data to ensure consistency. Affected … not updated by February 15, 2010 to reflect that new forms have been received, OSC will update the employee’s Tax Data … new Form W-4 and/or IT-2104-E from all employees appearing on the report. If the employee does provide new forms, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 936
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess or $5,250 … provides benefits to spouses or dependents of employees is not a qualified program. Benefits paid from an unqualified … A bulletin board message will be issued when the report is available. Agency Actions Agencies must review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… not distinct and independent from other services provided on the same day. The audit covered the period from September … of the tumor. Consequently, the provider should not have billed, and United should not have paid, $6,250 for the repair of the blood vessels and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Comptroller DiNapoli Releases Municipal Audits
… fundraising activities. Auditors revisited the department on February 22, 2022 to review progress in implementing the … to monitor capital investment and salaries and did not have an adequate process to verify job creation and … of financial operations. Specifically, it did not have sufficient controls or information to ensure all …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April projections, according to the monthly state cash report issued today by State … ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s short-term fiscal …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOther Bulletin No. 53
… bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum (LLS) … Employees in CSEA who are promoted effective 04/01/2020 and after are affected. Background Article 7.4(a) of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityState Agencies Bulletin No. 2012
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsII.3.D Evaluation – II. New York State Financial Accounting
… against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue … at: http://www.osc.state.ny.us/reports/finance . DOB is required under Section 22 of the State Finance Law to … of any major deviations from the previous financial plans is provided and, if necessary, corrective action(s) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation