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Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established … The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Hudson City School District – Audit Follow-Up (2010M-142-F)
… September 2010. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven … the recommendations in the report, the District is forgoing potential revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fArdsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Union Free School District is located in the Village of Ardsley in Westchester County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Village of Goshen – Financial Condition (2014M-75)
… 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75DiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the … Shorefront officials told auditors the company did not pay the prevailing wage rates because workers would lose …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesMedicaid Audits Find More Than $500 Million in Waste
… to ensure that MCOs detect, prevent, and correct errors in provider payments; Strengthen standards for MCOs regarding provider credentialing, review and verification, and timely … enforcement of timeliness and quality standards as well as provider identification requirements for encounter data from …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party … To determine if Medicaid made inappropriate feeforservice payments to pharmacies on behalf of recipients who had thirdparty …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthSUNY Bulletin No. SU-319
… Tier 6 New York State Education Department (NYSED) and SUNY employees who are members of the ORP are affected. … 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: SUNY … check date. Update Open Savings Plans page. ( Main Menu>Benefits>Enroll In Benefits>Savings Plans ) Enter Empl ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1985
… Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who … 2021 and intend to claim exemption in 2022 must file a new Form W-4 by February 15, 2022 to claim exemption for tax year … New York State Department of Taxation and Finance requires form IT-2104-E (Certificate of Exemption from Withholding) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 … Understanding the Audit Area A comprehensive investment program helps ensure that officials operate within the … oversight and accountability. A comprehensive investment program includes a written investment policy that can provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69DiNapoli Releases Interactive Map of Local Census Results
… changes based on 2020 Census data and an interactive online map that breaks down population statistics by age, … show that New York state is changing, and this report and online tool provides detailed information about population … city vacancy rates stayed fairly constant. DiNapoli’s online interactive tool also includes data for New York City …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsBest Practices – Information Technology Contingency Planning
… attempt to restore a backup to ensure the process is functioning as intended and that data would be available … storage (e.g., temperature control, fire prevention). It is important to maintain offline copies of backups in case a … up data, applications and/or operating systems. If that is the case, the organization should have a written agreement …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Agencies Bulletin No. 1956
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … license, or exam fees are affected. Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits … As such, it is supplemental taxable income, will be added to the employee’s taxable gross wages for tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Putnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … Putnam County Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … of GCIDA’s financial and operational affairs. According to its annual reporting, as of December 31, 2012, GCIDA had a … its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ capital investments. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementAccounts Payable Advisory No. 30
… Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, … of claims, awards, judgments or settlement agreements, Business Units must charge the appropriate account code … are advised of new procedures required when submitting a request for payment based on an award or a non-judicial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTaxes and Your Pension
… to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows the taxable amount of your pension and is provided annually … general information about which states tax pensions, visit the Retired Public Employees Association’s NYS Pension …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionCity of Yonkers – Budget Review (B18-6-7)
… percent of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring revenue, …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7