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City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Lynbrook Union Free School District – Purchasing (2022M-17)
… purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … response. … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Citywide Payment Services and Standards – Controls Over Payments
… are in line with other reporting sources and that reports address user needs. Ensure all checks are immediately logged …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlForks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. … of leadership and trust by his employer and students. For his own advantage, he chose to use that trust to falsify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesAdministration and Collection of Real Estate Transfer Taxes
… We identified certain RETT errors in the Department’s internal transaction-level system. Key Recommendations … of the Public Safety Communications Surcharge ( 2016-S-84 ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 89-65
… Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); … attorney would have a prohibited interest in a contract for additional legal services between the town and his or her … which has established the office of town attorney to fix a salary for that office. Town Law, §27(1) states that …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeState Agencies Bulletin No. 827
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected Employees Employees working in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadTravel Advisory No. 11
… the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … in which the Due State was created XIII.9 Allowed Values for Processing Payments in SFS - Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTaxable Travel
… as supplemental wages of the employee, but did not. As a result, we determined the employee incurred $3,543, $2,556, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelForms for State Agencies and Employees
… Excel AC 3286‑A Federal Grant Amendment Information for SFS Fillable PDF AC 3286‑P Federal Grant Pre-Award Information for SFS Fillable PDF AC 3312‑S AR Deposit Form Excel … PDF AC 1394 Application & Account for Partial Payment of Salary Print Only AC 1476‑P Report of Check Exchange Fillable …
https://www.osc.ny.gov/state-agencies/formsTown of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109XII.4.A Vendor Requests for Payment – XII. Expenditures
… State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) … and Document Preparation: Business Units can satisfy these requirements by processing claims based on either an invoice … a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentState Agencies Bulletin No. 1844
… for assigning increment code 8810 to eligible employees in CSEA, DC-37, and PEF is available for agency use beginning in pay period 9L (Institution and Administration). Please … information regarding updates to increment codes processed in pay periods 1L through pay period 8L (Institution and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… at an accelerating pace. New York City and state agencies, for example, have experienced a broad expansion of AI … AI systems designed or implemented irresponsibly. For instance, a faulty automated fraud detection system in … insurance recipients of fraud, causing financial ruin for many. Similar issues have plagued other systems related …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationVehicle and Heavy Equipment Purchase Program (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Vehicle and Heavy Equipment … In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-follow