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Oversight of Undistributed Child Support Funds
… support programs help enhance the well-being of children in many ways, including by enforcing child support … local social services district offices (districts) located in New York City and the State’s 57 other counties (the five … to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of Finance. Funds that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… than the previous all-time record. In 2008, the industry lost a record $42.6 billion. “Wall Street is vital to New … greater than the previous record. In 2008, the industry lost a record $42.6 billion. Compensation at Goldman Sachs, …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009State Agencies Bulletin No. 1473
… regardless of whether the employee is on the payroll at the time. Effective Date(s) Repayment of the United … should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Unified Court System Bulletin No. UCS-191
… To inform agencies of procedures for reporting salary increases for affected employees. Affected Employees … retroactive adjustment for that employee, as the system does not consider AC 230s when processing retroactive adjustments. Therefore, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s … these 100 disbursements had adequate support, 13 did not have adequate documentation to determine if they were for … to approving them for payment to ensure that all claims have sufficient supporting documentation. Ensure that that no …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) … or will be turning age 65 within a 3-month time frame, and have them apply for Medicare. The Social Security … Also, the Department does not require Local Districts to have Medicaid recipients with SSI apply for Medicare because, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareTown of Owego Fire District – Board Oversight (2013M-26)
… aligned with its previously established expectations. The payroll vendor has access to a District bank account with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Unified Court System Bulletin No. UCS-138
… for any mid-pay period adjustments previously entered by the agency, effective April 5, 2007 or later, using … Agencies must review SOS overpayments recovered by the OVP earn code and take appropriate action to adjust … transaction to request that the SOS earnings be updated by OSC. Agency must submit an exception list to OSC Audit by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialState Agencies Bulletin No. 769
… Purpose To provide instructions for entering SRA and TDA deductions … for 2008. Affected Employees Employees who currently have any of the following SRA or TDA deductions: Deduction … dated January 9, 2008 OSC Actions For employees who have an active SRA or TDA deduction and whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/769-instructions-entering-supplemental-retirement-annuity-sra-and-taxNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities industry grew by 10 percent in 2020 to $184,000, in line with the city’s most recent 9.9 percent projection, …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityAudits of Local Governments
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, …
https://www.osc.ny.gov/local-government/auditsCUNY Bulletin No. CU-602
… Purpose To inform agencies of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service credit in an employer sponsored optional … to provide additional information and certify that they have verified all prior service with the retirement plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesTown of Allen – Claims Audit (2024M-123)
… Town of Allen (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there … that improper or unsupported payments could have been made and may not have been detected and corrected, and that Town …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery, according … report to a Capital Projects Dashboard, but both currently have limited project delivery information. DiNapoli’s … projects by the Department of Design and Construction have been successful. Three of the largest projects examined …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight … fund managed by Kennedy. Key Finding Kennedy officials have made limited progress in correcting the problems we … report. Of the eight prior audit recommendations, two have been implemented, two have been partially implemented, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOpinion 2005-3
… LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … a commercial garage (see, gen. McKinney’s Statutes, §240, when a law expressly describes entities to which it applies, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 1015
… Purpose To notify agencies that the U.S. Department of the Treasury has announced that they are eliminating the option …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsControls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) … bank account for use by the agency. WCB was authorized to have two advance accounts with a total value of $106,000 as … payroll problem, but was ultimately not needed. Two checks have no information other than check number in the electronic …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … City School District (BCSD) $78,000 more than it would have had it followed New York State Education Department … Periodically review tuition bills to ensure the billings have been calculated correctly. Address and resolve the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99