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Hancock Fire Department – Audit Follow Up (2018M-236-F)
… services to the Hancock Fire District residents and two townships in Pennsylvania. The Department has the … corrective action. Of the 10 audit recommendations, one recommendation was implemented, three recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fVillage of Delhi – Audit Follow-Up (2019M-204-F)
… The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed … approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fSouth Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Dual Employment
… the audit period. Another UCS employee who received a salary, and was under contract with UCS to provide legal … take appropriate actions as warranted, such as recovery of salary payments and adjustment of service credits for pension …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentOpinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … duty to secure the best price obtainable in their judgment or the most beneficial terms in the public interest … price. Thus, the board's determination was ... an informed decision which ultimately resulted in the acceptance of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… that exceeded limits allowed by the law, according to an audit of the Department of Health (DOH) released today … “New York puts limits on these medications for a reason – to cut the potential for abuse. The Department of Health needs to do a better job making sure that pharmacies, health care …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church Commissioners for England have today written an open … Edward Mason, Head of Responsible Investment for the Church Commissioners for England, quoted from the open …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller Thomas P. … in businesses across the state have returned hundreds of millions of dollars to the state pension fund and created …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundComptroller DiNapoli Releases State Audits
… million. The accounts included 13 that were opened by a property management consultant hired by the MTA. The two …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… [read complete report – pdf] Audit Objective Did Commack Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9CUNY Bulletin No. CU-120
… members on the General Deduction Panel will be "Default to Deduction Table." Listed below are some examples of what … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… said. “As a major investor, focused on safeguarding our pension fund’s long-term value, we call on portfolio … shareholder proposals filed at Universal Health Services, Inc. and Brinker International, Inc. ask the companies to … to greater inclusion not just in a given year, but over time and will vote against all incumbent compensation …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall … Additional information on Project Budgets can be found in Chapter VI.5 of this Guide. Federally Funded Billing The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… at approximately $3.8 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements … exemptions that were granted for the construction of two buildings were not supported. As a result, the property …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Reporting and Utilization of Bias Incident Data (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … Finding We found that NYPD officials made some progress in addressing the issues we identified. Of the four prior … actions planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… disbursed their own funds. The funds received from the State are often deposited into an interest-bearing account … the agency should require the funds be returned to the State. In such instances the agency should calculate the … of Appropriations . Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Controls Over Cash Advance Accounts
… Workers' Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the … Two checks have no information other than check number in the electronic check register. WCB personnel stated they … 2012 to February 2014 and found that both checks never cleared. Although the petty cash account is needed for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one … job losses caused by the COVID-19 pandemic led to a record number of UI claims, necessitating continued borrowing from … government financial records, track state contracts, and find commonly requested data. … Despite recent significant …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… one of the largest electric power holding companies in the United States, has agreed to produce a climate change … Celsius above pre-industrial levels will impact their business. Under the agreement, Duke Energy will produce its climate risk assessment in the first quarter of 2018. The Fund holds shares of Duke …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-risk