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Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… capital project work that was awarded on a less-than-arms-length basis. WSSC's Board failed to exercise due care and … incurred $17,072 in personal charges using a WSSC credit card and WSSC checks. Among the inappropriate charges, the … should ensure that costs reported on WSSC's CFRs are in full compliance with the Manual. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… different hospitals, two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according … between merged or consolidated facilities only one payment should have been made – to the first hospital. The …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), towns and villages. …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… health and safety at risk and cost the state more money,” DiNapoli said. “The New York State Department of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human … into their five-year contracts. In addition, officials at one provider said they did not refer human trafficking …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Agencies Bulletin No. 1235
… to the Payroll Deductions mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1265
… Subject line. OSC Actions – Automatic Processing OSC will process the October 2013 LLS payment for those employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpDolgeville Central School District – Fuel Monitoring (2023M-175)
… fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a … of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Longwood Central School District – Overtime (2021M-126)
… [ read complete report - pdf ] Audit Objective Determine whether Longwood … officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Village of Deposit – Claims Auditing (2023M-173)
… [read complete report – pdf] Audit Objective Determine whether the … Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89CUNY Bulletin No. CU-445
… payment, therefore Earnings and Goal Amount must be equal. If the grant has been paid in full and a new grant payment is … Amount as required. The Goal Balance must be left blank. If the employee incurs an overpayment and the employee … regular paycheck. The Goal Balance must be left blank. If the employee is Inactive and it is determined that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerVillage of Lyons Falls - Board Oversight (2018M-174)
… the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key … the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Groton – Highway Department Asset Accountability (2022M-117)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded … or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen assets with costs … $35,701 could not be located. Key Recommendations Update the capital asset policy to include procedures for controls …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Village of Delhi - Disbursements (2019M-204)
… [read complete report - pdf] Audit Objective Determine whether the Board and … officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Warsaw – Justice Court Operations (2021M-214)
… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … accurate bail records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not … or accountabilities. Did not ensure that the clerk’s work was accurate and sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… three years to the Metropolitan Transportation Authority's (MTA) already overdue and over budget post-9/11 security … of the program that have been completed. In addition, the New York City Police Department is monitoring video feeds from …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … the nation in seven of 11 major industry sectors. Long Island added more than 57,000 jobs, and western New York … Moderate rises occurred in education and health services, construction, financial activities, information and trade, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-high