Search
Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… into a project management agreement that did not clearly define the services to be provided and paid related claims … Ensure written agreements with service providers clearly define the services to be provided and claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… and still needed. As a result, officials did not disable 44 former employee network user accounts. Some of the … user accounts for necessity and appropriateness and disable user accounts when they are not needed. Limit access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. … level, and/or conditions under which reserves would be used and replenished. Could not demonstrate that $2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … to show the results of the Director’s investigation. In addition, the Director did not seek reimbursement of … audit period. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an independent public … Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and … Determine whether Village of Penn Yan Village officials properly approved monitored and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… were to determine whether: (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor … As part of our Office’s audit of the Department’s UI program, we examined high risk payment requests approved … entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Department’s audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the Board is able to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided … Statewide Interoperable Communications Grant (SICG) awards to ensure grant funds were allocated and spent for intended …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 … end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … The estimated value of the New York State Common Retirement Fund Fund was $2914 billion …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through … For fiscal year 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these … Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … 2016, found that all 14 accounts were opened after CUNY’s bank authorization policy was established in 2008. However, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSagaponack Common School District - Fund Balance Management (2018M-53)
… Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … and use excess amounts in a manner that benefits residents. The results of our audit and recommendations have … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Connetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Ordinary Death Benefit – New Career Plan
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit