Search
Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … company or credit union doing business in the State of New York, shall in any way operate to prevent the payment of such …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… than 10 employees. As of 2021, retail trade accounted for the largest number of firms, followed by health care, … (28.6%). Housing affordability was a pressing issue for Rockaways residents during this period, as 51% of renters … income put towards rent. Notably, the rent burden level for the area was not as acute as it was for Queens (53%) or …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackSUNY Bulletin No. SU-347
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseAccounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestTown of Lockport – Justice Court (2018M-36)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … could not provide an accurate monthly accountability to reconcile the Court’s cash assets and outstanding … than six years old. The Justices did not ensure that all tickets were properly disposed in a timely manner or that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Canaseraga – Claims Audit (2023M-48)
… made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 claims (68 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Village of Mexico – Financial Management (2023M-170)
… Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward supplementing next year’s …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Pomona – Financial Condition (2015M-272)
… rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s … balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy or … rationale used to determine the appropriate funding level, how each reserve will be funded and when the balances …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied … percent of SPS’s revenues come from tax levy allocations. When procuring goods and services, State agencies (including … and reduce the amount of their out-of-pocket expenses when traveling on behalf of the agency. For the period April …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … designated for use with contract transactions. For a list of contract and purchase order Business Units / …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… made to providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the … prevent the improper payments we identified. Review the 8,819 duplicate payments (totaling $933,399) and make …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for … organizational restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for … by the Office of the State Comptroller, required PMA to use reasonable efforts to minimize expenses. It also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesIncorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check … policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer … issue raised in the Village’s response letter. … Determine if the Incorporated Village of Garden Citys Village check …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Performance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… where performance ratings are less than satisfactory. We also determined whether procurement officials at the … where performance ratings are less than satisfactory We also determined …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-north