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Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer operating … Ensure that the bookkeeper properly accounts for the waste water treatment project separately from the sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… budgets.” Despite new regulations and the high cost of legal settlements related to the 2008 financial crisis, … to the same period in the prior year as the cost of legal settlements declined. Industry performance is … Non-compensation expenses, which include the cost of legal settlements, declined by 12 percent in the first half …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startXII.4.A Vendor Requests for Payment – XII. Expenditures
… to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … During the audit period, Joia, doing business as Soho Pharmacy, was a privately owned pharmacy located in Lower Manhattan. Soho Pharmacy was still …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Opinion 90-32
… Requirements (for DEC ordered construction of town salt storage shed) HIGHWAY LAW, §142(4); LOCAL FINANCE LAW, … of bond proceeds for the construction of a town salt storage shed is not subject to referendum under either … expenditure of moneys in excess of $100,000 to build a salt storage shed in settlement of a proceeding against the …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… with options for an additional 584 M9 cars for LIRR and/or Metro-North Railroad. (Metro-North Railroad subsequently dropped out of …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementDiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… County District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School … County District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School Districts …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeAnnual Audit
… the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … The purpose of our audit was to review various selected financial operations and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andLake Pleasant Central School District - School District Website (S9-19-36)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Physical and Financial Conditions at Selected Mitchell-Lama Developments
… developments supervised by the New York City Department of Housing Preservation and Development are being maintained in … through April 2025. About the Program The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City (City) …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli: Former Riverside Treasurer Embezzles $80K
… and cheated village taxpayers,” said DiNapoli. “Too often my office finds public funds that have gone missing because … Steuben County District Attorney Baker for working with my staff to hold this individual responsible for her …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kPatient Safety Center Activities and Handling of Revenues
… and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. Regulatory enforcement … penalty amounts. Pursuant to PHL, a portion of the penalties imposed against facilities or individuals found to … the PSC account for PSC-related activities. In some cases, Legal allows payment plans for penalties but does not monitor …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 2257
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2023 Increase: 03/30/2023 2024 … adjustments for Additional Pay Earnings Codes AMP, COM and PRO and for Time Entry earnings that are calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … the wait assessment statistic based on computerized train tracking information for the numbered subway lines … performance data. Appropriately weight the performance statistics of the various lines and shuttles and promote full …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Agencies Bulletin No. 287
… period: Annual Lease Value Method (ALV) - This method may only be used by employees who are allowed unrestricted use of … day the vehicle is used for commuting. This method may only be used by employees who are prohibited from using a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 2014
… of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Personal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds