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Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable process for the … settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and … The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective … will update PayServ to reflect the maximum salary limit for calendar year 2025. PayServ will automatically stop ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… providers’ Medicaid claims for services also covered by Medicare Advantage plans. The audit covered the period from January 1, 2013 to … Background Many Medicaid recipients are also enrolled in Medicare Part C, also known as Medicare Managed Care or … providers Medicaid claims for services also covered by Medicare Advantage plans …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… protection policies to prohibit discrimination based on sexual orientation and gender identity. Exxon's adoption of … that corporations that prohibit discrimination based on sexual orientation and gender identity are able to hire from … across the globe, has finally added the categories of 'sexual orientation' and 'gender identity' to its Equal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsState Agencies Bulletin No. 1524
… program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the “taxable amount” and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission … last day of the previous payroll period (Wednesday). Due to holiday and special processing, earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1437
… to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the employee A program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1554
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. … To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases School District Audits
… and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly … and disbursements were always supported or that nine of the 38 deposits tested totaling $12,635 were deposited … has continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Forms and Publications
… Claim Forms Blank Claim Form – Use this form if you can’t find the item you are searching for online. … you and the reporting organization to complete this form if we can’t find the security/cash item you are … reporters of unclaimed funds including Change of Address Form and Extension Request Form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our audit … (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346