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State Agencies Bulletin No. 1914
… time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLivonia Central School District – Software Management (2016M-293)
… Maintain a complete, comprehensive software inventory of all software that the District owns and the total number of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company officials did … not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was … to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available under a spouse’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Agencies Bulletin No. 339
… Purpose To provide instructions for submitting time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C … non-cash merit awards, such as gift certificates and bus or subway tokens. Awards from all qualified award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesComptroller DiNapoli Releases Municipal Audits
… officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Newstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to … Company member or a family member had a financial interest in the transaction. These Company members did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … the prescription drug program. Since then, the cost of the prescription drug program averaged $2.5 billion per …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… States Attorney Beth Drake announced that former Albany resident Joseph F. Grossmann, 68, pled guilty to Bank … the defendant’s health and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mSelected Aspects of Discretionary Spending
… Environmental Facilities Corporation (EFC) was created in 1970 to provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major programs are the Clean Water … of approximately $5.2 million that were discretionary in nature. Each public authority and benefit corporation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and … The significant revenue and expenditure projections in the proposed budget are reasonable, with the exception of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0