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Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … is required by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such bidder as true under the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsVillage of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsSpecial Disability Benefits – Special 20- and 25-Year Plans
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have been exposure to … benefit. Your application(s) must be submitted while you are in service or within five years of your …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158State Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … the district’s banks, but did not require confirmations for all electronic transactions. Auditors found the online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and water funds. The board planned for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Service Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed … required 691 outage days, but there was no support for how this was determined. In addition, the actual cost for … of large diversions, however, LIRR Public Affairs needs to do more to inform the public of other planned diversions. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsAccidental Death Benefit – Article 14 Benefits
… escalation. ) The benefit is paid to your beneficiaries, in this order: To your surviving spouse, provided he or she has not renounced survivorship rights in a separation agreement, until death or remarriage;* To … the accidental death benefit payments is not more than the amount of the ordinary death benefit, the difference will be …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitTown of Windsor – Financial Management (2025M-24)
… [read complete report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24State Comptroller DiNapoli Releases School Audits
… limit for three fiscal years by 12 to 17 percentage points. As of June 30, 2015, the district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate … allow the public to contact them at no cost. The Office of General Services (OGS) negotiated statewide Comprehensive Telecommunications Services (CTS) contracts , …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… services that were erroneously billed as inpatient claims. The audit covered the period from January 2018 through March 2022. About the Program The State’s Medicaid program is …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure … and Family Services (OCFS) consistently finds flaws in child abuse investigations that preceded a child’s death. … or regulatory compliance failures and deficiencies in practice, the local departments of social services (LDSS) …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesCompliance With Jonathan's Law
… April 1, 2015 through April 25, 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal … autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of … several unexplained injuries, unauthorized changes in treatment, and suspected abuse and neglect while at a …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… totaling $218,606,626 ranged in dollar value from $100 and $15,000. We examined 270 refund payments totaling $1,075,874 issued to students attending 20 CUNY colleges. The payments consisted of: A random sample … payments selected from payments between $15,000 and $20,000. A judgmental sample of 30 payments that had certain …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountState Agencies Bulletin No. 1355
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … not revised during this period to provide for the year-end increases made to the retirement contribution reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition