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Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… 2013-N-2). Background Our initial audit, which was issued on June 17, 2015 determined whether the New York City … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followAdoption Subsidy Program (Follow-Up)
… Background Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … as fake or inflated number of dependents or understated income 7,465 $24,766,106 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter … Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial interests of these students. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Collection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesReporting of Billboard Income (Follow-Up)
… billboard income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in the fifth year. The City Administrative Code … which resulted in an additional $3.4 million charged on tax bills for the failure to file a RPIE. However, penalties …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followCity of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… budget contains significant financial risks that the City Council should consider when adopting the 2015 budget. The … with operating revenues. The City continues the practice of supporting operating expenditures with … sale of City property of $410,000 and the settlement of legal proceedings of $950,000 that might not be realized. The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through … Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… access rights (administrative rights) to the financial application, we found that the School Business Executive has been granted administrative rights to the financial application. Audit logs were not generated and reviewed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… complete, accurate and reliable inventory records. As a result, 47 Town assets totaling $6,654 were unaccounted … used. All five Board members said they were not aware of what they were approving but trusted the employees. The Board …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured nonpayroll disbursements disbursements were supported and for appropriate School purposes properly reviewed and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Java – Tax Collection Remittance (P1-24-21)
… did not comply with Town Law. Although the Board’s meeting minutes indicate that the Board reviewed the audit report, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Thomas P. DiNapoli. Statewide local collections totaled $1.7 billion, up nearly $192 million from the same time last … in August, even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending … Sullivan County experiencing the largest increase at 15.7%, followed by Orange (12.9%) and Rockland (12.3%). …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearCUNY Bulletin No. CU-602
… plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … The new TIAA Action Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The … in Service) A Portion of the Employees Suspense Period is Being Waived (Y/N) Approved Election Date Verification of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employees