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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… with OSC within 60 days after the close of the fiscal year. Review bank statements, canceled checks and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Opinion 97-17
… or unpaid, including members of any administrative board, commission or other agency thereof ... "(General Municipal … of any agency, department, division, council, board, commission, or bureau of a political subdivision ... " … by State officers and employees and that the State Ethics Commission is expressly authorized to render advisory …
https://www.osc.ny.gov/legal-opinions/opinion-97-17UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that … The Empire Plan is the primary health benefits plan for NYSHIP. The State Department of Civil Service administers … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development … provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit … Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
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 The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of … The purpose of this bulletin is to provide agencies with the new …
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
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed … DOB is required under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Comptroller DiNapoli Releases Municipal Audits
… did not have sufficient controls or information to ensure all disbursements were appropriate and necessary. As a … As a result, the board could not determine whether all collections were properly recorded or deposited. Track …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase of $3.3 billion or … previous year. Business taxes totaled $3.9 billion through Oct. 31 and were 1.7 percent or $68.5 million lower than last … Departmental operations totaled $11.5 billion through Oct. 31, which was $32.6 million lower than last year. Debt …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … chief, who was also a director of the Border City Hose Company, entered into an unauthorized contract with a private … for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca County) Company …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1702
… pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers … Retirement Systems. The amendment specifies The New York City Employee Retirement System, New York City Teachers … pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System 7U New York City Teachers …
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
… Agencies must continue to select “Default to Deduction Table” as the Deduction Calculation Routine when entering …
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
… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsState Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution to the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsService Retirement Benefit – State Police Plan
… completing 20 full years of creditable service. State Police officers must retire by the last day of the year in … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 percent … calculation if you were employed by the Division of State Police prior to August 15, 2007, and you retire at age 57 …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitTuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158