Search
EcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily … by Metropolitan Transportation Authority MTA Headquarters and MTA Capital Construction for travel and entertainment …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesGreenburgh Central School District – Procurement (2024M-147)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Garrison Union Free School District – Information Technology (2023M-127)
… network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan. Key Findings District … accounts, establish physical controls, maintain complete and accurate inventory records for IT equipment or develop an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOpinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Medicaid Program – Managed Care Payments to Unenrolled Providers
… networks contracting with MCOs operating in New York. On a quarterly basis, MCOs are required to submit their …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualTown of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are … January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is … The purpose of our audit was to determine if Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Becoming Eligible for a Benefit – Article 14 Benefits
… As long as you do not withdraw your contributions, you will have earned the … your public employment. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379State Agencies Bulletin No. 1104
… Effective Date(s) Friday, November 18, 2011 Background The master file is created after the confirmation of each pay … only. Only employees who receive pay are included on the master file. The direct deposit detail was added to assist … internal systems. OSC Actions OSC has modified the Payroll Master File (NHRP501) to include additional fields to emulate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualDepartment of Transportation Bulletin No. DOT-32
… Purpose To provide the Department of Transportation instructions for processing the 2018 … Call-Out Response Payment. Affected Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who … To provide the Department of Transportation instructions for processing the 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-32-2018-call-out-response-payment-fiscal-year-2017-2018St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… as opposed to the cost-based rates established through financial information reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a not-for-profit … the financial information St. Mary’s reports to SED on its annual CFRs. For the 3 calendar years ended December 31, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualTown of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … The Board is responsible for the oversight and management of capital projects, including ensuring they are properly … projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Fare Evasion
… Objectives To determine whether New York City Transit (Transit) and the … (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA … To determine whether New York City Transit and the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasion