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Selected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … documentation. The absence of such internal controls increases the risk that unnecessary discretionary spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Assessment Process ( 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for … year worth a total market value of more than $1 trillion. New York City Administrative Code 11-207 requires taxable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult … Young Adult Institute Network (YAI Network) to provide FSS in the New York City Metropolitan Area. OPWDD reimburses … Key Finding OPWDD officials made significant progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followUniversity at Buffalo – Selected Employee Travel Expenses
… had travel costs totaling $3,593,928. We also audited one employee with an outlier in fuel expenses that totaled … University of New York College at New Paltz: Selected Employee Travel Expenses (2012-S-140) State University of New … University of New York College at Cobleskill: Selected Employee Travel Expenses (2012-S-143) State University of New …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesCity of Lockport – Fiscal Stress (2013M-330)
… of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through … body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are … in its financial statements, which provided City officials with an inaccurate representation of the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background … received $6,400 in improper stipends and sold more unused vacation leave than her employment contract allowed. She also …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorPolice Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation … corporation whose mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black … rivers when required by public welfare, including public health and safety. HRBRRD must adhere to the Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followClarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150CUNY Bulletin No. CU-346
… 2007 academic calendar contract is 77 days: 14 days at old rate and 63 at new rate. 63/77 = 81.81818% new rate.) … who did not have a contribution taken for calendar year 2008. OSC will automatically cancel the deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffOpinion 90-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF … (2) and 153 do not condition the superintendent's actions on approval of a conservation advisory council or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10The 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… the Department of Health (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. (Kids-Centric) on its Consolidated … years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Kids-Centric based on statutory …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualSelect Financial Management Practices at the Office of Transportation and Parking Operations
… practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are … the Program Stony Brook, located on Long Island, is one of the four university centers operated by the State University of New York. As of fall 2019, about 26,800 students were …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsState Agencies Bulletin No. 2334
… inform agencies of OSC’s automatic processing of the April 2025 PEF Performance Advances and provide instructions for … Law Section 355-a (13). Effective Date(s): The April 2025 PEF Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 Institution 1 Lag 04/03/2025 05/01/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is … the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-follow