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College of Geneseo – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Selected Employee Travel Expenses

… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are … incurred over $100,000 in travel expenses during the three-year audit period, as well as other outliers. As a result of …

https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses

IX.7 Overview – IX. Federal Grants

… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overview

DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension

… case.” “Our office is committed to pursuing wrongdoing in Westchester, whether the victim is a person or an entity … that public funds are safeguarded.” Since taking office in 2007, DiNapoli has committed to fighting public corruption …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pension

Tuckahoe Common School District – Purchasing (2013M-158)

… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Use of Vendor-Supported Technology

… 24, 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible … 1,500 employees, including an information technology (IT) department that operates out of its main office. To help … 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-technology

Alden 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-90

Village 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-s9-24-18

Village 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-s9-24-14

Main-Transit Fire Department – Credit Cards (2024M-77)

… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … The Board did not establish written policies or procedures to clarify the types of discretionary spending (meals, … purchased as gifts. No invoice or receipt was provided to support the purchases, and there was no evidence to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

What to Report – Legacy Reporting

… salary (see the Reporting Workers' Compensation Benefits page for additional information) Tier 6 members: Report … to the Earnings Limits page in the enhanced reporting guide . Overtime Tiers 1, 2, 3 and 4: All overtime should be … Safety Overtime page , or email our employer reporting staff . Lump Sum Recurring Payments Education pay, if paid …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-report

State Agencies Bulletin No. 1034

… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … 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 18 Lag (November 18 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefits

State 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-benefits

Industrial Development Agency Board Governance (2017-MS-1)

… recapture, discontinue or modify financial assistance or tax exemptions. While many of the areas we reviewed were not … not met or maintained. While all IDAs adopted a Uniform Tax Exemption Policy (UTEP), which includes provisions for … recapture, discontinue or modify financial assistance or tax exemptions. Develop and implement UTEP implementation …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1

State Agencies Bulletin No. 948

… Purpose To instruct agencies how to perform an annual review of employees who claim to be exempt from … followed to update the State and Local Tax Data pages. If an employee appearing on the report does not provide new … Compliance mailbox. … To instruct agencies how to perform an annual review of employees who claim to be exempt from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdings