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Selected Employee Travel Expenses
… were appropriate. However, College officials could not provide documentation to support 21 travel charges …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesIX.7 Overview – IX. Federal Grants
… Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow allow New York State to demonstrate that grant funds are properly …
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
… Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and … $22,000. “Annette Bigelow and Mary Nash hid their mother’s death and tried to cheat the state retirement system,” … stole. I thank Westchester County District Attorney Rocah’s office for aggressively pursuing this case.” “Our office is …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionTuckahoe Common School District – Purchasing (2013M-158)
… totaled $16.8 million. Key Findings District staff did not always follow the competitive bidding guidelines as … verbal or written quotes. District personnel also did not comply with the District’s purchasing policy by seeking … services of professional service providers. The Board did not follow its own purchasing policy by approving vendors for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Use of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… and properly billing non-District users. As a result: The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
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: Provide … 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)
… in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … 4-408. Also, the water control receivable account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to the Board for review. The Board’s ineffective …
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)
… $216,961 that we examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the related voucher packets had adequate …
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)
… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …
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
… information) Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … attendance bonuses for non-use of sick leave (must be available to all members of bargaining unit) Police or correction dog care and maintenance payments …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState 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. 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-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. 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-benefitsUnitedHealthcare – 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 Comptroller DiNapoli Releases Municipal Audits
… Department – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… Thomas P. DiNapoli. The General Fund ended October with a balance of $11.4 billion, largely due to financial …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report