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Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… are made with professional service providers that detail the contract period, services and compensation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Sayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … about the Library’s relationship with the individual performing the Treasurer’s functions. Ensure that the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Financial Condition and Outlook
… University Hospital is a key component of New York City's health care delivery system, providing services to … located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge (Bay Ridge), formerly known as Victory Memorial … losses for 2012 could exceed $200 million. The Hospital's aggregate operating and non-operating loss for 2011 was …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookOversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80) 90-Day Response
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s80-response.pdfArchived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress … , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2016 , 2018 , 2019 , 2020 , 2021 , 2022 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, … ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under … To assess the extent of implementation of the 11 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter … Statewide Financial System (SFS). Chapters are organized by section and alpha-numerical subsections (i.e., 3A, 3B, 3C, … The New York State Guide to Financial Operations is organized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsState Agencies Bulletin No. 2251
… of this bulletin is to notify agencies of the 2024-25 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan participants. In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… of this bulletin is to notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Thomas P. DiNapoli, Erie County District Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy Erie … to my partnership with Erie County District Attorney John Flynn and Erie County Sheriff John Garcia, he is being …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Oversight of Telemental Health Services
… the State’s TMH regulations to allow additional OMH-licensed care providers beyond physician and psychiatric nurse practitioners (e.g., psychologists, mental health counselors) to provide TMH … place of residence, at a temporary location, or at a site licensed by OMH. On March 30, 2020, OMH expanded the …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… totaling $8600 meant for one of the defendants deceased mother New York State Comptroller Thomas P DiNapoli Dutchess …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerREACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/reach-academy-charter-2019-130.pdfSodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108DiNapoli Announces State Contract and Payment Actions for May 2015
… 1.4 million payments worth approximately $10.4 billion in May. His office also rejected 178 contracts and related … office averaged six days for contract reviews in May and two days to audit payments. DiNapoli releases this … NY State Fair - 28 concession contracts estimated to bring in $692,000 in revenue. Office of Children and Family …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Contacts for Audits and Reports
… Comptroller Tina Kim Assistant Comptroller Stephen C. Lynch Audit Directors Chris Morris Carmen Maldonado Nadine …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8