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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … backgrounds in relation to required moral character standards and did not actively monitor nurses to identify …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followLiverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Kew Gardens reported approximately $9.8 million in reimbursable costs for the audited SEIT program. Key … fiscal years ended June 30, 2013, we identified $295,997 in reported costs that did not comply with the requirements in the Manual and recommend such costs be disallowed. The …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualDutchess County – Financial Condition (2013M-370)
… million, which are funded primarily with real property taxes, sales and use taxes and State and Federal aid. Key Finding The County enterprise … make the funds are more self-sufficient and less reliant on general fund subsidies. … Dutchess County Financial …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086New Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … in a manner that benefits District taxpayers. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Accounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters (e.g., #,-) or spaces … Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to … year in the invoice field of a voucher. There should not be any letters, special characters (e.g., #,-) or spaces …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldPembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Overview – What Every Employer Should Know
… February 1, 2026. 1 For the annual invoice due February 1, 2025, the average contribution rate (including group term … of payroll. 1 Rates for annual payment due February 1, 2025: 2025 ERS Final Rates 2025 PFRS Final Rates Rates for annual …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless … contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… for the City’s operations. The City’s adopted general fund budget for 2012 was approximately $86.3 million, and for … meaning recurring revenues were not sufficient to fund recurring expenditures. During our audit period (2009 … has implemented IT policies and procedures, including a computer use policy, they have not implemented adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters … state contribute to the increasing challenge New Yorkers face in finding affordable housing. Senator Catharine Young … are fighting to free themselves of the hardships they face because of the shortage of suitable and affordable …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDivision of Housing and Community Renewal Bulletin No. DH-45
… until the employee returns from leave. OSC Actions After payroll processing for Pay Period 1L is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentDivision of Housing and Community Renewal Bulletin No. DH-58
… the employee’s evaluation date . OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-24
… the 2003-2007 bargaining agreement between the State of New York and the Rent Regulation Services Unit provide for … (Administration). Current Code Update to 0001 0001 if new salary is below Job Rate 2007 if new salary is Job Rate of the grade 0003 0001 if anniversary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsState Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found DOH has made progress in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Comptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal … of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits