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Collection and Use of the Motor Vehicle Law Enforcement Fee
… measures. The Division has completed only seven audits of seven grantees and as of March 2012, the last one …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeBus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Purpose To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on … To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesCVS Health – Temporary Holding Account Rebate Revenue
… district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … We identified $428,958 in rebate revenue that is due to Civil Service for rebate-eligible claims in the … through December 31, 2018. CVS Health agreed Civil Service is due the additional rebates. CVS Health also agreed to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of North Greenbush – Town Clerk (2017M-132)
… pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Town of Castile – Tax Collection Remittance (P1-24-23)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Intergovernmental and Community Affairs
… for your regional representative, select the area on the map or view all representatives listed below. … NY Patrick Kennedy Western NY Regional Director 295 Main St., Suite 881 Buffalo, NY 14203 (O) 716-847-7122 (C) … (O) 212-383-2522 (C) 518-416-5776 rsibri@osc.ny.gov Kings (Brooklyn) Princess Charles Brooklyn Regional Director 59 …
https://www.osc.ny.gov/igcaHow to Conduct a Vendor Responsibility Review
… soliciting a procurement, you must decide whether you will conduct a vendor responsibility review for: all vendors … should state that: only responsive and responsible vendors will be awarded the contract; prospective vendors must … about them as needed. However, if the prospective vendor will rely heavily on a parent or subsidiary company to …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 2004-1
… Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render services in case of accidents, … required, as well as in the case of alarms of fire. There is nothing in section 209-b(1) suggesting that services in … to those involving an ambulance. To the contrary, it is apparent that such services include both ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial … SN, SR, SY, S9) provides for a $3,000 ratification bonus to be paid effective the date of each union’s ratification. … ratification date of their respective union are eligible to receive the 2023 Judicial Ratification Bonus. Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedCentral Office – Controls Over Bank Accounts
… officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsControls Over the Collection of the Public Safety Communications Surcharge
… bills and sending collected Surcharges to the Department’s Tax Processing Center quarterly. Providers use a Public Safety Communication Surcharge (WCS-1) tax return to report the amounts collected and the amount of … to sufficiently ensure that Providers comply with the Tax Law and that the State receives all monies to which it is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeReview of Travel Card Expenses
… to which she was not entitled, falsifying a departure location to claim reimbursement for mileage she never …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to waive …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… [email protected] ) Various State statutes require certain public authorities seeking to sell their notes and bonds at … of the terms and conditions of certain municipal and public authority debt issuances. Finally, municipalities, … and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the … an agency may encounter an error. If the new Project ID will not have enough expenditures to post the credit … and closed for transacting. If the new converted Project ID has or will soon have enough expenditures to post the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual