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Town of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… even before the latest surge in cases, with 169,700 fewer jobs in November than from two years ago, according to a … The losses accounted for 41% of total private sector jobs lost in the city during the pandemic. “While communities … the rest of the country. The city lost a higher share of jobs between the second quarter of Calendar Year (CY) 2019 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not include adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
discovery, charter school, network, financial software, access controls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/discovery-charter-school-2022-156.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfCharter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted … we found: School employees did not have guidance on how to properly identify and secure sensitive student data. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … the official station of the selected employee was in the best interest of the State. The Department may also have … in compliance with State travel rules and is in the best interest of the State. Ensure that each employee's tax …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesOpinion 95-25
… appropriated by the State to be apportioned in accordance with a formula which takes account of factors such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Purpose To determine whether the Department of Health's eMedNY system … that caused overpayments totaling $2.4 million; Claims billed with information from other health insurance plans … transportation services and nursing home services. At the time the audit's fieldwork was completed, the auditors …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012National School Lunch, Breakfast Programs – Federal Funding and New York
… National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) … among children. NSLP, first established in 1946, served 7.1 million lunches in its first year. SBP started out as a … All program. Funds to New York City Combined, the City’s latest projections include $538 million for NSLP and SBP in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOpinion 92-40
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … to collect were in the nature of fees which had to bear a direct relationship to the cost of furnishing the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfVillage of Attica – Justice Court (2014M-30)
… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Instructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfOpinion 99-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … issued for the water district and its extensions may be charged to the entire area of the districts and … by Town Law, §§194, 206 or 209-e, the town board must determine whether it is in the public interest to assess …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Applying for Benefits – Special 20- and 25-Year Plans
… the Office of the State Comptroller in a timely manner (filing deadlines are provided along with benefit descriptions … it must be submitted electronically through Retirement Online , or in the case of a paper application, received by … Post Office (NYSLRS mailing address is at the top of our forms). If you need to submit a time-sensitive service …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should … 3 – Record Retention – Travel and Expense . Refunds of Appropriation Expenditure All refunds are to be submitted in … with procedures outlined in Chapter VII, Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this Guide. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… All NYC Workers White 56% 35% Hispanic or Latino 17% 27% Black or African American 16% 20% Asian 8% 15% Other 3% 3% … arts, entertainment and recreation sector does not include film and television. 3 Neighborhoods in this report refer to … Group Establishments Immigrant White Hispanic or Latino Black or African American Asian Sector Firms Share of Local …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19