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State Agencies Bulletin No. 2143
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 … employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … payment upon the return from leave, provided the return is prior to 04/01/2024. Employees in the following titles are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentClaims for Deceased Owners and Estates
… appointed a representative to administer the decedent's estate, even if all other matters have been settled, only … Type Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of … More than $50,000 of personal property and/or any real property; no will. Administrator Letters of …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSelected Aspects of Subway Station Safety (Follow-Up)
… in our initial audit report, Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. … one of Transit’s essential duties. Transit’s Division of Station Environment and Operations (Division) mission is to … 6,024 employees who maintain the safety and cleanliness of station areas such as stairs, platforms, mezzanines, and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followHomeless Outreach Program at the Metro-North Railroad
… homeless clients to appropriate shelters off Metro-North property. Our audit covered the period June 16, 2017 to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… bus, and commuter railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for … the continued provision of service is especially critical to the economic health of New York City and its residents. … More than half of City residents used public transit to commute to work in 2019. The New York City metro area also …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaAgency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … overseeing the Town’s financial activities, including the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Town of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… 1, 2012 through December 31, 2013. Background The Town of Hempstead Sanitary District No. 7 provides garbage collection … to households and businesses in parts of the Town of Hempstead. The District is separate and distinct from the … Town of Hempstead Sanitary District No 7 PostEmployment Payments …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … this public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: 'VENDOR … or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and financial reporting requirements for certain … as prescribed by the GASB which is the standardsetting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsGeneric PINs
… Instead, officials allow employees to share one PIN that DEC assigned in each of its regions throughout the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Fire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or … prevented the Board from ensuring that the Business Office had authorized payment for the goods and services received. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140