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Oswego City School District - Separation Payments (2021M-194)
… [read complete report - pdf] Audit Objective Determine whether Oswego City … not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … language in the employees’ CBA or employment contract. For example, officials provided: A teaching assistant with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Island Trees Union Free School District - School District Website (S9-19-34)
… report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its … Determine whether the Island Trees Union Free School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Rockville Centre Union Free School District - School District Website (S9-19-28)
… Objective Determine whether the Rockville Centre Union Free School District (District) used its resources to … provided the public with transparent and comprehensive financial information. Key Findings District officials maintained a website but certain financial information was not posted, resulting in a lack of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Unified Court System Bulletin No. UCS-364
… agencies with instructions for manual payment of the April 2026 UCS Security and Law Enforcement Differential Payment … employees (BU 86). Effective Dates: The April 2026 UCS SLED payment will be processed with the following … Effective Date Check Date Administration 1 Lag 03/26/2026 04/22/2026 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-364-april-2026-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-353
… agencies with instructions for manual payment of the April 2025 UCS Security and Law Enforcement Differential Payment … employees (BU 86). Effective Dates: The April 2025 UCS SLED payment will be processed with the following … Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawPanama Central School District – Procurement (2024M-73)
… to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, … methods. Therefore, the Board, officials and the claims auditor did not help ensure that District funds were used to … the procurement policies and GML Section 103. The claims auditor also relied on other District officials to perform …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District … procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 purchases … York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103SUNY Bulletin No. SU-174
… of this incentive, information about the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on the employee job record. Because the HIRE Act … is now updated to allow agencies to select the appropriate status at the time of the hire. OSC Actions OSC has added a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… meetings at least quarterly and expand the scope of what the NFP Contracting Advisory Committee evaluates. On …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingState Agencies Bulletin No. 130
… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Agencies Bulletin No. 1843
… Additional Pay ADL Benefits BEN Department Data DEP Direct Deposit DDP General Comments GCM General Deductions GED Job … Using the Advanced Search type the word LOCKED in the box next to the “Folder Name begins with” and click the … LOCKED or LQ for your queries. A suggestion to quickly find queries used by your agency, replace the word LOCKED …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryState Agencies Bulletin No. 1793
… of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due … who are members of the VDC are affected. Background On March 16, 2012, the Governor signed legislation creating … required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… billion by SFY 2029 – approximately 7% of SOF spending. Debt Burden New York’s use of debt to finance its essential capital needs is appropriate, … to $95.1 billion. As a result, the state is projected to near its debt limit, with room under the state’s debt cap …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… Department funds? Audit Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer … record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, the Department … activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … back to August 1, 2013 to provide historical background of the ambulance district’s (District’s) formation. … service, a general ambulance service, or a combination of such services, for the purpose of providing pre-hospital …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… Charter School (School) debit card charges were properly approved, adequately supported and for School purposes. Key … Findings Certain debit card purchases were not properly approved or adequately supported and lacked documentation to … totaling $170,941; 138 totaling $130,295 were not properly approved or adequately supported and 76 totaling $39,398 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… funding and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues and … of company's resources. From January 1, 2024, through July 31, 2025, the Treasurer did not: Deposit revenues … State Comptroller (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdf