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State Agencies Bulletin No. 1017
… why the Retirement Plan Checkbox in Box 13 must be checked for most employees. Affected Employees All employees … Effective Date(s) Immediately Background IRS Instructions for Form W-2 require that the Retirement Plan Check box in Box 13 be checked for all employees who are either covered by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1169
… process and to provide agencies with instructions for resolving discrepancies. Affected Employees Employees who … code not checked Other SSN Deceased Contact the SSA office for more information Note: A message will be posted to the … agencies when the Control-D NPAY752 Report is available for review. Agency Actions Agencies must review the NPAY752 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … should be replaced and whether to accumulate funds for replacement in reserves or take advantage of current low …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… were substantially complied with during the audit period for the transactions tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for awards. Nonetheless, tests did disclose 30 awards …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsCompliance With Freedom of Information Law Requirements
… environmentally sound transportation system. It has a main office located in Albany and 11 regional offices throughout … available for public inspection or copying. Within 5 business days of receiving a FOIL request, DOT must make the … request will be granted or denied. Additionally, within 10 business days of receipt of an appeal, DOT must grant access …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsState Comptroller DiNapoli Releases Municipal Audits
… services of $3.3 million for general, water and sewer funds combined, but it could have additional expenditures … services by approximately $21,000 for the water and sewer funds. The budget includes appropriations of approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave … the departmental processing of cash collections. Except for minor exceptions related to supporting documentation, the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… $18.4 million. Key Findings City officials did not exercise proper oversight of cash receipts and did not establish comprehensive written policies and procedures … permit fees. Invoices for payment of sludge fees were not always billed to customers. Due to the lack of the use of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance … year 2015, SCIDA has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key … not well-defined or required to be documented. Therefore, it is possible that not all project applications of the same …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly report. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… and a running balance. Perform bank reconciliations of all bank accounts monthly and someone other than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Orange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures … plan has not been established. The purchasing policy is inadequate because it does not address all New York State …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did not establish a reserve plan which details the District’s … will be used to finance related costs. The District has not developed formal multiyear financial or capital plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … parent representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $10 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but … purchasing policy to provide detailed guidance for School officials and employees. Ensure that School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215