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Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance … has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor … To determine whether the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOversight of School Fire Safety Compliance
… is providing effective oversight to ensure school compliance with required fire safety procedures including … and monitoring. Our audit did not include a review of compliance issues for schools operating within New York City. … does not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDivision of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2023 and April … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental … with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types … To determine whether the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawOversight of the Home Delivered Meals Program (Follow-up)
… included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About the … employment opportunities, legal assistance, and in-home services. DFTA created the Home Delivered Meals (HDML) program to maintain or improve … included in our initial audit report Oversight of the Home Delivered Meals Program Report 2020N5 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followVillage of Hudson Falls – Information Technology (2025M-10)
… tablets) to perform day-to-day operations and access and store information collected by the Village. The Village …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Arkport – Water Fund Financial Operations (2020M-45)
… complete report - pdf ] Audit Objective Determine whether the Village Board effectively managed the water service's financial operations. Key Findings … and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Overpayments of Claims for Selected Professional Services (Follow-Up)
… or "edits" are used to detect duplicate claims when one claim is billed as part of the automated crossover system and a second claim is submitted directly to Medicaid for payment. However, the edits did not prevent the duplicate claim payments we identified because each duplicate claim …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followOversight of Mental Health Education in Schools (Follow-Up)
… health instruction in the kindergarten–Grade 12 health curriculum. With the passage of the legislation, which … and implemented the required mental health education curriculum. Furthermore, we determined that, for many school …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followMama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Mama Program is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualCollege of Geneseo – Selected Employee Travel Expenses
… were selected for audit. The coaches’ expenses related to team travel for sporting events, including transportation, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesOversight of Hazardous Materials and Waste (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial report, … communities against hazardous materials and waste. Our audit found that SUNY officials have established controls …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followCounty of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town is governed by … effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Munnsville – Financial Operations (2012M-239)
… and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119