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Pleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Norfolk Fire District – Board Oversight (2022M-109)
… State Comptroller as required. As of the end of our audit period, these reports were between 72 and 1,168 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsComptroller DiNapoli Releases Municipal Audits
… board did not properly authorize salaries and benefits for all town officers and employees. Wage rates paid to town …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… officials properly planned for long-term financial and capital needs. Key Findings Although the District has significant future operating and capital needs, the Board and District officials did not properly plan for these long-term financial and capital needs. The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mState Agencies Bulletin No. 1452
… not processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletins the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1078
… should monitor the plan website or newsletter for future announcements regarding this feature. Check/Advice Statements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsTown of Castile – Tax Collection Remittance (P1-24-23)
… Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key … The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. For … Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19CUNY Bulletin No. CU-833
… for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective … of NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the dues as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to State Comptroller … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the … Local government sales tax revenue declined by 78 percent in August compared to the same period last year according to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… for a single month. One major influence is consumers’ online spending, now largely subject to the sales tax. Detail …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to the same month last year, according to State Comptroller … for counties and cities, or $74.4 million less than in October 2019. This drop was less severe than previous … Local government sales tax revenue declined by 52 percent in October compared to the same month last year according to …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberState Agencies Bulletin No. 621
… of unemployment insurance benefits, as determined by the New York State Department of Labor Effective Date(s) … Immediately Background Involuntary payroll deductions for unemployment insurance owed to the State were implemented … in 1989, under the terms of an agreement between the New York State Department of Labor and the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
Determine whether Town of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/southold-town-p7-23-24.pdfTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
Determine whether Town of Southampton (Town) officials properly administered the Peconic Bay Community Preservation Fund CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/southampton-town-p7-23-21.pdfTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdf