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DiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 and manageable … financial footing with new labor agreements in place, a strong economy and increased reserves,” DiNapoli said. “The … students; and an expansion of the capital program to fund a new affordable housing program and to reduce school …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingTown of Holland - Real Property Tax Exemptions (2018M-232)
… Twenty-seven exemptions totaling $1.5 million were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Village of Attica – Justice Court (2014M-30)
… due report. Cases in which payment was not received within 60 days were not scofflawed. Key Recommendations Enhance …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30State Agencies Bulletin No. 1494
… who are members of OMCE Background The dues structure for the Organization of New York State … non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesTown of Lockport – Justice Court (2018M-36)
… understated for the current Justices by approximately $60,000. The Court had more than 200 outstanding bail amounts … totaling over $54,000 that were more than six years old. The Justices did not ensure that all tickets were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Kendall – Justice Court (2013M-130)
… 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… of Medicaid and State appropriations. For the fiscal year ended June 30, 2014, Lifespire claimed $91.8 million … and $9.7 million State) on its CFR, while for the fiscal year ended June 30, 2015, Lifespire claimed $94.8 million … Consolidated Fiscal Reporting and Claiming Manual ( 2013-S-60 ) … To determine whether the costs claimed by Lifespire …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualTown of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/minerva-2020-60.pdfSelected Wage Investigation Procedures
… did not make first contact with the employer within 60 days of creating a wage investigation case in the … investigators make initial contact with employers within 60 days of case docketing and fully document their actions. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresDual Employment
… certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between … records show 90 DOCCS employees were concurrently employed by either more than one DOCCS facility or a DOCCS facility … staff who violated time and attendance rules, resulting in improper payments for time not worked. These three cases …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and its most recent 20-year needs assessment … yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherLake George Central School District - Purchasing (2018M-167)
… statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of East Greenbush – Justice Court Operations (2016M-60)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 through June 30 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Minerva Central School District – Financial Condition Management (2020M-60)
… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Contact Us
… Funds NYS Abandoned Property Law How do I prove an old address? See Required Documentation for acceptable forms … submit tax records such as W-2's and 1099's showing an old address. If you can't provide proof, submit the claim and …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … of your organization. OSC will be pleased to assist you with any questions you have regarding the information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion