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Selected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO … requirements for both the BDO and Adrienne Driben personal service contracts. We also found that ESDC officials did not …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsThe Ex-spouse’s Payments – Divorce and Your Benefits
… state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional … with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts … into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool … included: $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the … to UCP’s reimbursement rates. Remind UCP officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualState Agencies Bulletin No. 919
… Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendChurchill School and Center – Compliance With the Reimbursable Cost Manual
… documented expenses; including $9,709 spent on alcoholic beverages; $429,729 in employee bonuses that did …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-724
… of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected Employees All CUNY … cards are not available this year. OSC Actions OSC will end date all 2021 CUNY Charitable deductions that currently have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … did not establish controls to prevent computer and mobile device users from downloading applications from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-697
… of payroll deductions for the 2021 CUNY Charitable Campaign, Deduction Code 897. Affected Employees All CUNY … cards are not available this year. OSC Actions OSC will end-date all 2020 CUNY Charitable deductions that currently have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignComptroller DiNapoli Releases School Audits
… as provided. Odessa-Montour Central School District – Fuel Inventory (Schuyler County) The board did not establish policies to provide reasonable assurance that fuel was used for its intended purpose and properly accounted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and 800 employees. The District is governed by the Board of Education which comprises seven elected members. The … amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mContact Update Online Help
… Navigating the Site Once you've logged into the system, the Welcome to … within organizations without regard to a person’s official title. For example, the organizational role "State …
https://www.osc.ny.gov/contact-update/online-helpDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… from 3 to 5 years of age. The city’s Dept. of Education (DOE) refers students to the schools based on clinical … $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary … $8,745 but could not provide itemized invoices to show what services were provided, or when, or the number of hours …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesRetirement System Membership – Article 14 Benefits
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a Retirement System … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipTaxes and Your Pension
… income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … payment. Your 1099-R tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing … your pension benefit at the default withholding status of “single with no adjustments” unless you inform us …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionCost-Saving Ideas: Justice Court Consolidation Process
… File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare … File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare … File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Disapproved …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was … Key Findings Department officials did not review the bank statements and canceled check images for the bank … Department officials did not deposit or account for all donations received or deposit money received from fundraisers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsErie County Water Authority – Information Technology (2018M-9)
… of Audit The purpose of our audit was to determine whether Authority officials adequately safeguarded and protected … through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation established in … 550,000 customers across Western New York. The Authority is governed by three Board members, appointed by …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m