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Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … officials to ensure that separation payment calculations are reviewed, approved, accurate and sufficiently supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionCity of New Rochelle – Financial Condition (2014M-158)
… condition. The City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million from … each of the last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … 30, 2022, the Clerk collected and deposited $937,815 on behalf of the Supervisor and performed the Supervisor’s … regarding incompatibility of office. Complete training on how to perform the Supervisor’s financial duties, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether … recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … for 2014 totaled $171,620. Key Findings The Board has not established an effective system of controls over the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdfOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… report, Overpayments of Certain Medicare Crossover Claims (2011-S-28). Background Many Medicaid recipients are also … Health: Overpayments of Certain Medicare Crossover Claims (2011-S-28) Department of Health: Overpayments for Services …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund budgeted … enough funding for operations for nearly two years without a tax levy. Key Recommendations Attend training for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Unified Court System Bulletin No. UCS-137
… by OSC with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… are having a tougher time getting work compared to other women around the country,” DiNapoli said. “More mothers in … the nation (-11.5%) from 2019 to 2022. Additionally, more women in New York City pursued self-employment in 2022. Self-employment among Black women rose by more than 70% from 2021 to 2022, a larger …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsChallenging a Determination – State Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… Revenues From SFY 2011-12 to 2022-23, state revenues from lottery sales and taxes on gaming revenues increased by … most forms of gaming nationwide. State revenues from video lottery terminal (VLT) facilities, casinos, and tribal-state …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingOpinion 99-4
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve municipal facilities); (authority to utilize … This is in response to your inquiry regarding the authority of an IDA to make a grant of its funds to the town for whose benefit …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 2171
… employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program . The Office of Employee … 11/30/2023 Eligibility Criteria: Employees who have accrued Over40 Comp Time II credits are eligible to cash out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outOversight of Passenger Safety
… 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In … failed to obey traffic rules, many vehicles assigned to transport OPWDD’s vulnerable clients were issued violations … who continued to drive OPWDD vehicles assigned to transport clients, despite having suspended driver licenses. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Agencies Bulletin No. 2071
… processing the 2022 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Dates The 2022 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2138
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advances