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Town of Edinburg – Justice Court Operations (2014M-226)
… has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings Bank reconciliations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies with information related to … to the agency to refund the amount owed (please refer to Section 10.B - Refunds Owe to the State by an Employee - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetResearch Foundation of the State University of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/research-foundation-state-university-new-york.zipTown of Wethersfield – Capital Project (2025M-46)
… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … shed (salt shed). From January 1, 2020 through March 5, 2025, the Board approved expenditures totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Long-Term Care Ombudsman Program
… NYSOFA. The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there are …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programCustodial Service Contract Procurement and Oversight
… City Department of Education (DOE), the nation’s largest school system, serves approximately 1 million students at its … (some buildings house multiple schools). DOE’s Division of School Facilities (DSF) is responsible for the maintenance, … corporation affiliated with DOE – New York City School Support Services (NYCSSS) – was created solely to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightCUNY Bulletin No. CU-800
… Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and … (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board planned … of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followLocalities’ Procurements of Paper Ballots
… ballots and by using sound historical data to project the numbers of ballots needed. Key Recommendations Work with the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … state charges, by fund type, by fund, by agency, by major program or purpose, by fiscal year of appropriation, by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesWyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfIroquois Central School District – Financial Condition (2014M-22)
… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … and certain expenses for the two fiscal years ended June 30, 2012. Background Whitestone is a not-for-profit … SED: Review the recommended disallowances resulting from this audit and make the appropriate adjustments to …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualPayServ
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up) (2022-F-37)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f37.pdf