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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Selected Aspects of Toll Collections
… is based on the distance between the vehicle entry and exit points. NYSTA contracts with third-party vendors for …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsTown of Arietta – Budgeting (2016M-308)
… The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is … by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated fund balance was used and the general fund’s unrestricted fund balance increased …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in … enforcement to recover any funds due to the Town. Perform a thorough and deliberate audit of claims. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56State Agencies Bulletin No. 2383
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … received from the vendor to add a row to the employee’s general deduction record on a weekly basis. An error report … Data (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignSUNY Bulletin No. SU-372
… the payment, agencies are required to complete a roster identifying eligible employees who will receive an April 2025 Salary Increase. The roster must include the increased salary, the amount of the … SUNY System Administration will provide a copy of this roster in Excel format to OSC. To pay the April 2025 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyPlanning for the Long Term: Capital Spending Reform in New York State, November 2010
Over the past ten years, New York has spent $63.2 billion to support its capital program.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-spending-reform-2010.pdfDepartment of Transportation Bulletin No. DOT-31
… Purpose To provide agency instructions for processing the 2017 Shift Lump Sum Payment. Affected … in the Department of Transportation Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit … To provide agency instructions for processing the 2017 Shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonCompliance With the Clery Act Report (Follow-Up) (2016-F-4)
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4.pdfMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… appropriate; formally advise providers to report accurate claim information when billing Medicaid for Part B … coinsurance. However, the Office of the Medicaid Inspector General only recovered about $325,000 of the overpayments … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followVillage of Washingtonville – Financial Condition (2013M-346)
… million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … officials did not always adopt realistic budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … We also determined whether DOT monitors the vendor for compliance with the contract provisions. The audit … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringReview of the Five-Year Financial Plan for the City of New York - February 2004
Continued favorable economic news has allowed the City to upgrade its economic forecasts since the November Plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2004.pdfOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the period from July … To determine whether the State University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesNYS Common Retirement Fund Reports Second Quarter Results
… 2019, with an estimated value of $215.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “Continued … mortgages (24.6 percent), private equity (9.6 percent), real estate and real assets (8.9 percent) and absolute return …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… procedures that enable monthly budget monitoring. Contract with an independent auditor to perform the annual audit of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Java – Water Accountability (2013M-338)
… of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 … do not have written procedures for reconciling the water produced by the Town’s water system, as indicated by the master meter readings, with … The purpose of our audit was to review the Towns water district operations for the period March 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric … York State Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities … for use of its facilities by Columbia personnel. In addition, the Institute was not receiving the ownership …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followVillage of Bainbridge - Conflict of Interest (2019M-72)
… whether the Board ensured that Village officials did not have prohibited interests in Village contracts. Key … whether the Board ensured that Village officials did not have prohibited interests in Village contracts …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Town of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186