Search
Capital Planning (Follow-Up) (2018-F-16)
To determine the extent of the implementation of the three recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f16.pdfMaximus, Inc.
The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-08-21.pdfProperty Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfTown of Hamburg - Fuel Operations (2019M-75)
… Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No … Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Code of Ethics for IAC and REAC
Restrictions on Transactions Between Council or Committee Members and the Common Retirement Fund or Retirement Systems
https://www.osc.ny.gov/files/common-retirement-fund/pdf/code-of-ethics-for-iac-and-reac.pdfOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Village of Sagaponack – Claims Processing (2017M-124)
… examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. Background The … policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting … “My thanks to Acting United States Attorney for the Northern District John A. Sarcone III and Special Agent in … J. Stewart in the United States District Court for the Northern District of New York. The charges filed in this case …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsVillage of Atlantic Beach - Payroll (2018M-254)
… and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 … did not reflect realistic appropriations for the building inspector’s permit fees each year, based on recent trends. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… and retired State, participating local government, and school district employees, and their dependents. The Empire … of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followVillage of Bellport – Claims Processing (2014M-126)
… purpose of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, … Key Findings Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes … Key Recommendations Ensure that department heads use the purchase order request form and attach documentation as …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Enforcement of Commission Orders and Other Agreements (Follow-Up) (2021-F-5)
To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f5.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15-response.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15.pdfTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168State Agencies Bulletin No. 2198
… in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… Employees who worked for more than one agency in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2407
… bulletin is to inform agencies of the content information for the 2025 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2025 are affected. Background: According to IRS Publication 15 (Circular E) for 2025, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication and the larger … or State Register, it remains the procuring state agency's responsibility to ensure adequate competition for all … competition may cause the Office of the State Comptroller’s Bureau of Contracts to withhold approval of any resulting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities