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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises … Department and Companies disbursed approximately $144,000 during the audit period. Key Findings The Board did not … and receipts and that documentation is maintained for all disbursements and cash receipts. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialTown of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the Retirement … from service. For most members, the maximum number of sick leave days allowable is 165. The additional credit is …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveWayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Determine whether the Town Supervisor Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Syracuse and Pomona Executive Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … Village officials in New York State NYS should be transparent and accountable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2User Access Controls Over Selected System Applications (Follow-Up)
… colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … (Division). The Division also acts as an agent for the U.S. Department of Health and Human Services, Centers … 36 months. Maintain readily available written records of generator maintenance and testing. CMS’s Basic Health …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesTown of Berkshire – Justice Court Operations (2016M-425)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served … a newly appointed Justice took office January 1, 2016. The Court reported collecting approximately $6,800 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425City of Newburgh – Budget Review (B20-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2021 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12NYS Common Retirement Fund Reports Third Quarter Results
… New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) … real estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 … accountability and transparency. Quarterly rates of return provide a snapshot of performance over three months …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsState Agencies Bulletin No. 1968
… process the electronic files received from the vendors to add a row to the employee’s general deduction record. An … Codes. If a record with the same FCC Code exists, add a new row in the Deduction Details page, insert a row and … for 2022, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignX.3 Overview – X. Guide to Vendor/Customer Management
… or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of … entities in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report 2010-S-17). Background Our … report, issued on September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by … overpayments made to nursing homes and improve controls over properly applying NAMI toward the cost of nursing home …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidDivision of Housing and Community Renewal Bulletin No. DH-126
… Chapter 60 of the Laws of 2022, which implemented the 2021-2023 Agreement between the State of New York and DC 37, … see Agency Actions – Payments Not Processed Automatically. Control-D Report Available Prior to Processing: Prior to the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… the face to all of the public servants who dedicated their careers to serving our community,” said Doorley . “These …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfPort Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) … board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38