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Adirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District District officials implemented adequate information technology IT controls over the Districts network to help safeguard personal private and sensitive information PPSI
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime policy, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mState Agencies Bulletin No. 1503
… September 15, 2016, agencies will need to insert a new row into PayServ on the Department Budget Table USA with a valid … strings due to lapse to a status of Inactive. Job aids have been made available to assist agencies in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsState Agencies Bulletin No. 1282
… Purpose To provide agencies with the 2013 calendar year-end procedures for taxable travel … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS … reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … which the extra compensation was paid; $50,851 in excess retirement plan contributions for five employees; $19,120 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualXII.6.O Paying Retainage – XII. Expenditures
… of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing … must enter one of the following three account codes set up for retainage when both retaining funds as well as … the purchase order into the voucher again for the same line and full amount. The processor should then adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Agencies Bulletin No. 1279
… paid qualified educational assistance benefits that exceed the $5,250 exclusion limit for calendar year 2013 Legal … to an employee under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 … provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsState Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsSUNY Bulletin No. SU-213
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2014 … Award and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Objective To determine whether CVS Caremark paid claims under the correct prescription drug … Civil Service contracts with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for … allows for a significant cost avoidance for the State. CVS Caremark communicates with the Centers for Medicare & …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugState Comptroller DiNapoli Releases Municipal Audits
… deficit in the highway fund is estimated at $27,000 as of Dec. 1, 2020. The town’s 2021 adopted budget complies with …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from 2019-2022, with fatalities at … have declined, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Traffic fatalities in New York have grown at an alarming rate since the pandemic,” …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… The former West Hurley Fire District chief and a current fire … arrested today for abusing their authority and costing the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. … The former West Hurley Fire District chief and a current fire …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … years after the original release date. Data for individual local governments and school districts is available the day …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … due to litigation, settlement or arbitration award, follow the instructions under Making Adjustments to Earnings and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awards