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Town of Dansville - Board Oversight (2014M-115)
… 28, 2014. Background The Town of Dansville is located in Steuben County and had a population of 1,842 as of the … and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in … was not implemented. … The purpose of our review was to assess the Districts progress as of June 2021 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… and states. This federal statute, Public Law 101-143, can be accessed at http://fms.treas.gov/cmia/statute.html . Regulations 31 CFR Part 205 can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaState Agencies Bulletin No. 1856
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksTown of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal … the financial condition of the water district fund and Justice Court operations for the period January 1, 2012 … repair costs. There was no documentation to confirm that Justice Carl performed monthly bank reconciliations. We also …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
The purpose of our audit was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance service fees for
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Agencies Bulletin No. 1770
… reporting for 2019, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are not cashed, reversed or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… are to be maintained at 15% of spending, consistent with recommendations I have long advocated. Adequate reserve …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDual Employment
… of Children and Family Services (OCFS) employees who are also employed at other State or New York City agencies … these employees to circumvent controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping practices at the agencies, it is not possible to determine …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Dual Employment
… with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and … for time potentially not worked. Several cases showed a pattern of routine, improper activity such as claiming to be working two places at the same time, not allowing …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
To assess the extent of implementation of the recommendation included in our initial audit report Cost Saving Opportunities on Payments of Medicare Part C Claims Report 2020S65
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followAdirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 2069
… time to be reflected on the employee’s 2022 W-2 (Wage and Tax Statement). Processing Rules for Returning Checks: In … making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2022, … the Federal, State, and Local withholding wage and tax balances for 2022 will not be reduced. Impact on Recovery …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksForfeiture of Benefits for Convicted Felons
… of the amendment to Article V, Section 7 of the NYS Constitution, to be applicable to all “public officials” … Constitutional Amendment to Article 5, Section 7 of the NYS Constitution In 2018, Article 5, Section 7 of the New …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Industrial Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74CUNY Bulletin No. CU-821
… represented by IBT, Local 237 in Bargaining Units TS and SL. Affected Employees: Employees represented by IBT, … 237 in Bargaining Units TS and SL are affected. Effective Dates: Changes will be effective in paychecks dated April 3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237Center Moriches Union Free School District – Payroll (2024M-155)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155