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College of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… reconciliations were not completed promptly. 86 budget lines were overspent by nearly $9.2 million and 21 budget …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … expenses complied with rules and regulations and are free from fraud, waste, and abuse. Key Recommendation Ensure … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli administers, from 2013 to 2015. The two daughters pleaded guilty to felony … the state retirement system,” Rocah said. “Theft like this from the pension system is ultimately stealing from New York …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionTuckahoe Common School District – Purchasing (2013M-158)
… 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of Trustees which comprises three …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
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 … corrective action. … Determine whether Alden Central School District District officials properly managed fuel …
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)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, 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-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: … and bank reconciliations were not provided to the Board 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)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
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)
… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former Clerk-Treasurers did not maintain complete, …
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
… members: Report compensation but do not take contributions from salary earned in excess of the Governor’s annual salary. … enhanced reporting guide . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime … Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState 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. 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-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. 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-benefitsUnitedHealthcare – 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-59