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Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … budgeted in the general fund for expenditures that could have been paid for with reserve funds. Key Recommendations … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not issue …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Contract Participation of Minority- and Women-Owned Business Enterprises
… and $1.2 billion for fiscal year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 … Civil Rights (DDCR) is responsible for administering the MWBE program and the Disadvantaged Business Enterprise (DBE) … contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting by the MTA and found that the Authority had …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found instances of properties where …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … (1)(b) and (2)(a) of General Municipal Law, §802 apply, the mayor would have a prohibited conflict of interest … himself of direct or indirect ownership and control of all but less than 5% of the stock, there still may be other …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 2341
… the State of New York and PEF, employees with peace officer status shall be eligible to receive an incentive … Scientific and Technical Services Unit – BU05 with peace officer status under Section 2.10 of the New York State … using Earnings Code ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 922
… is a four-part report. It identifies employees who live in a postal code that can be in either of two counties. … the correct county: Sales Tax Jurisdiction and Rate Lookup website found at … first day of the pay period being processed. Click on the Local Tax Data tab and populate the locality value with P0001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… Fund's (Fund) low emissions equities index, doubling its investment. The Fund was the first public pension fund in the … the worldwide effort to build a lower carbon economy. Our investment decisions and our shareholder engagements are a … climate risk is key to protecting positive long-term investment returns," said the Fund's Chief Investment Officer …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionState Agencies Bulletin No. 2438
… the State of New York and PEF, employees with peace officer status shall be eligible to receive an incentive … Scientific and Technical Services Unit – BU05 with peace officer status under Section 2.10 of the New York State … using Earnings Code ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public authorities during the fourth quarter … today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index … of each court index fee of $100.00 collected by a county clerk pursuant to Civil Practice Law and Rules, §8018(a). The … Specifically, you have asked whether you may pay a $19,700 refund to a county which amount reflects that …
https://www.osc.ny.gov/legal-opinions/opinion-90-46New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses … audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, and $515 in employee …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manual