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Town of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… However, once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed … approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the … meet this obligation, the Department contracted for five State University of New York (SUNY) campuses and four Boards … and advocacy services to migrant children throughout the State. SUNY campuses also operate three statewide resource …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Department of Motor Vehicles Department management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Office of Temporary and Disability Assistances Office management of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification language required on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized Medicaid … Determine whether the St Regis Falls Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be reported by April … turned over by the applicable reporting date pursuant to OUF; April 30 th of the second year following the calendar … once the required information is transmitted to OSC OUF. Each business unit which has been authorized to open and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsSustainable Investments and Climate Solutions Program
… 2040 as its target for reaching net zero greenhouse gas emissions. Accelerating the Fund's investments in climate … update can be found in the Climate Action Plan Progress Report . CRF Sustainability Themes Resources and Environment Climate …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… of gratitude for a victory won more than 2,000 years ago. During this time of reflection we can all renew our …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated … education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … focused on 10 districts in New York during the 2016-17 school year: Baldwinsville Central School District (Onondaga …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Generally, as the severity of the malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, … and that meet existing standards of professional practice. For the five-year period ended December 31, 2017, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioBorough of Manhattan Community College – Controls Over Bank Accounts
… Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank … Central Office Central officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCollection and Use of Oil Spill Funds
… volume of petroleum products they transfer. The Fund’s major sources of revenue are the license fees and … costs, and transferred about $30 million to the State’s Hazardous Waste Remedial Fund. As of March 31, 2014, the … the facility data that it already collects. The Department’s internal controls over payment of cleanup, administrative, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power … the town board's power over promotions within the police department to the chief of police. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Safety at Stations
… buses at many of SIR’s 22 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsDisposal of Electronic Devices
… June 1, 2012 to October 10, 2012. Background Office of Cyber Security Policy P03-002 requires all State entities to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-act