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Hampton Bays Union Free School District – Claims Processing (2013M-333)
… were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for proper District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Fuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsXII.6.G Paying Debt Service – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office of … Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Controls Over Payments for … services according to contracts it negotiates with member hospitals. Empire’s contracts with member hospitals include … payment amounts for special items; however, some contracts do not have such limitations. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and … identified had received adequate services, such as safe housing and medical, mental health, legal, educational, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code are implemented, according to a report issued today … The framework proposes to consolidate the number of tax brackets, but doesn't specify the income levels at which such …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … district board did not ensure that competition was sought when procuring goods and services not subject to bidding. For … Financial Operations (Livingston County) The company board does not provide adequate oversight of financial activities. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of … members of the fire department or, in the case of a multi-company fire department, the members of each company, must …
https://www.osc.ny.gov/legal-opinions/opinion-89-16XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectChenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… Under Section 341(j) of the Retirement and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jExamination of Island Peer Review Organization
… Purpose We examined select subcontractor expenses the Department of Health (Department) made to Island … Review Organization (IPRO) under contract C027596. These expenses included more than $112,000 in administrative … charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Hobart - Board Oversight (2018M-88)
… they planned to initiate corrective action. 1 Refer to New York State General Municipal Law, Article 18 … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Unified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york