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City of Newburgh – Budget Review (B23-6-9)
… City has also appropriated approximately $2.5 million of sewer fund balance and appropriated $24,770 of fund balance … from a transparency perspective as members of the public rely on the proposed budget to make informed … overlay in the budget. Ensure the budget presented to the public and posted to the City’s website are consistent. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Oversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followCity of Yonkers – Budget Review (B24-6-7)
… City of Yonkers’ financial condition in the current and future years. Background The Office of the State … the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… longer and cost significantly more than was originally forecast. Key Finding Authority officials have made progress …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… whether DEC adequately fulfilled its testing program responsibilities. We found DEC generally fulfilled its responsibilities but could improve by maintaining critical … in this report. Other Related Audit/Report of Interest Department of Environmental Conservation: Pollution Testing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followCUNY Bulletin No. CU-767
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 13, 2023. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… is the legal process by which a property owner can challenge the real property tax assessment on a given …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern Chemical Dependence Residential Services (Part 819) delivered by certified …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followLump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at … a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required … environment and are also subject to depreciation and/or the modified approach as a method to reflect asset condition. The purpose of recording capital assets in the Statement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… New York Guard. Its mission is to provide fully capable land, air, and naval military forces and facilities executing global missions across unified air and land operations in support of our communities, State, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also prevents an … State by an Employee - Using a Due to State Offset of this Chapter for additional information. Some employees use a … See Section 2.C – Expense Report Certification of this Chapter for more information on the use of proxies. Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… written quotes and ensure that all proper documentation is maintained. Provide the claims auditor with access to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… high despite steady employment gains and State tax rates that have already increased to maximum permissible … balance is not fully repaid by November 10, 2022, interest costs will mount, as will the federal portion of … of Labor; U.S. Department of Treasury Interest due on New York’s advance has been limited to date because of …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
Determine whether Valhalla Union Free School District District officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146