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Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … actually increased the District’s cost of providing health insurance by $37,179. District officials do not … on an annual basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Town of Minden – Budgeting (2014M-366)
… The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the part-town funds (those that exclude the … fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Hebron – Fiscal Oversight (2015M-59)
… The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … did not audit the financial records of some Town officers and employees. Key Recommendations Provide the Board with … cash balances for each fund, budget status reports and bank reconciliations accompanied by bank statements. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the Program The Board’s … expenses to administer the Program for the State Fiscal Year ended March 31, 2024. These expenses totaled $215.3 … Workers Compensation Program Program for the State Fiscal Year ended March 31 2024 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Opinion 96-9
… to the collective bargaining agreement (see Caruso v Ward , 146 AD2d 22, 539 NYS2d 313). 1 Since the advisory …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 92-10
… bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys … unclaimed moneys representing the principal amounts and accrued interest, if any, of matured, unredeemed bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10State Agencies Bulletin No. 1099
… Agencies must review the completed authorization card and verify the completeness, accuracy and legibility of the Federated Fund Number, Amount of … Employee’s Agency Code, Employee’s Social Security Number and Name. Agencies are required to enter 2012 Federated Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignHampton Bays Union Free School District - Claims Processing (2018M-68)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key … and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Bainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Omnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsVillage of Sharon Springs – Water Accountability (2014M-148)
… Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is … operations. Key Recommendation Develop written policies and procedures for determining water accountability, … reconciling of the water produced to the amount billed and investigating and correcting the reasons for …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148DiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 1634
… chart of accounts must be updated to reflect the 2018-19 budget references where $0 appropriations have been created … to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to Financial … include the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1634-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionMedicaid 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 … Background Many Medicaid recipients are also enrolled in Medicare Part C, also known as Medicare Managed Care or Medicare Advantage. Under Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1707
… in over one (1) year. To provide agencies instructions for the use of a new Action Reason code to identify employees … Legislature (04XXX) DMNA (01071 and 01072) Civil Service Test Monitors (08060) Unified Court System Proctors (05007 … PayServ upgrade, employee records that have been inactive for more than one (1) year and meet the other specific …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… components, including an interactive benefits advisement calculator, automated life coaching communications, and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-follow