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Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)

… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with the … auditing services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and

West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)

… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m

XVI.4.B Tax Revenues – XVI. Financial Reporting

… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

Applying for Benefits – Special 20- and 25-Year Plans

… it must be submitted electronically through Retirement Online , or in the case of a paper application, received by … pension payment options and filing deadlines. Retirement Online is the fastest way to file for a service retirement. When you file online, you can upload retirement-related documents as you …

https://www.osc.ny.gov/retirement/publications/1517/applying-benefits

State Agencies Bulletin No. 1438

… instructions for processing the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees … payment in return for participating in an agency-directed training program designed to promote firearms proficiency and … instructions for processing the 20142015 Pilot Firearms Training and Safety Incentive Program Payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-payment

Unified Court System Bulletin No. UCS-210

… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sd

Unified Court System Bulletin No. UCS-212

… Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above referenced … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-212-2015-judicial-ratification-bonus-bargaining-units-sa-sg-sk-and

Unified Court System Bulletin No. UCS-216

… payment of $1000 (prorated for employees working less than full time) for all eligible represented non-judicial … $1000 or prorated amount for employees working less than full time End Date: 05/18/16 Overtime Calculation Information …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-216-2015-judicial-ratification-bonus-bargaining-units-f8-and-g9

State Agencies Bulletin No. 1537

… contained in the 2015-2016 Agreement between the State of New York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible to receive an … A memo dated October 7, 2016 from the Governor’s Office of Employee Relations (GOER) authorized the 2015-2016 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-and

Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case

… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … cheating it. When we identify fraud, we actively work with law enforcement to hold perpetrators like Mr. Cook … Chief Antoine Karam. Forensic accounting was performed by Associate Forensic Auditor Meaghan Scovello. The …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-case

Sex Offender Registration (2014-MS-2)

… forms are completed and processed when an offender is incarcerated and later released from a Department’s …

https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2

Addiction Support Services During Emergencies (Follow-Up)

… 6 months and 3 years, at which time recertification is required. OASAS conducts unannounced recertification … guidance indicating they will review them during later site visits. Further, OASAS needs to do more to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-follow

Controls Over Equipment

… assets include land, buildings, and equipment. As of June 30, 2017, H+H reported $8.4 billion in capital assets, of … According to FAM, these 18 items cost $144,828 and had a book value of $17,924 as of June 30, 2017. We also found … Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters ( 2016-N-6 ) …

https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipment

Risk Management Planning Group

… of insurance broker and Third Party Administrator (TPA) for North Shore Hospital (North Shore) and King Kullen … industry practices when calculating premiums and providing discounts to North Shore and King Kullen. Background NYSIF … for insurance premiums, including whether to provide any discounts. In evaluating whether to provide a discount, NYSIF …

https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-group

Oversight of Building Construction Site Safety

… Objective To determine if the New York City Department of Buildings … monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules … To determine if the New York City Department of Buildings DOB …

https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safety

Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)

… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow

Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)

… About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with a mission to build, … housing and increase homeownership throughout the State. HCR comprises several different offices and agencies, … and HOME Investment Partnerships Program (HOME) across the State. The unprecedented housing crisis caused by the …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-community

Protection of Managed Pollinators (Honey Bees) (Follow-Up)

… State. According to the Plan, the loss of managed honey bee colonies in the State exceeded 50% and some commercial … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program, which, among other actions, … Ag&Mkts was adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to …

https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-follow