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CUNY Bulletin No. CU-441
… and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is eligible. Qualified parking is parking provided to employees on or near the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… complete report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper … disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Human Resource Practices
… who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesAnthem Blue Cross – Coordination of Benefits With Medicare
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareVI.I Overview – VI. Budgets
… agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based … agency, which must be attached to the customer contract in SFS. See Chapter IX, Section 3 - Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies and Chapter XIX, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewVillage of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls … 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108State Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … found county officials procured goods and services in accordance with state law and the county's procurement …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … Buffalo City School District Special Education and Grant Administration 2017M73 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXV.1 Overview – XV. End of Year
… Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… who reported claims with a PR 45 cost-sharing amount. The audit covered the period from December 2020 through May … Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims with a CARC CO 45 are not. All claims … of the coordination of benefits process, resulting in Medicaid overpayments to providers who misapplied CARC PR …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims