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DiNapoli Proposes More Transparency for Fire Protection Costs
… negotiations with any town, village or fire district. "Many communities rely on the efforts of volunteer fire … York's system for providing fire protection is complex. It can lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsTransforming the Procurement Function
… (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for … and complete a personnel and reorganization plan” (Transformation) by June 30, 2019. The MTA Board approved the Transformation plan on July 24, 2019. The plan called for all …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … can be legally used and is the date by which a Business Unit must process its vouchers using that … from the prior fiscal year. To ensure timely processing, Business Units are encouraged to review the “Appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingOversight of Disability Services (Follow-Up)
… in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program The State … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators … auxiliary aids, assistive technologies, and auxiliary services. Campuses must report all students (undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOversight of Private Career Schools
… license. These schools provided instruction in a range of careers, including computer software, cosmetology and credit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsAccountability and Surplussing of Vehicles
… State business only, and each use must be recorded in a vehicle log, along with trip details such as date and time of … Key Findings OPWDD lacks sufficient controls over fleet vehicle management at the four DDSOs to ensure that all … had a significant number of missing and/or incomplete vehicle logs, including logs for vehicles used by some …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s … to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business Units may need to make … This section discusses how to process adjustments to an employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Wage Theft Investigations (Follow-Up)
… claim was received. We also determined the Department’s Workforce Protection Management system did not provide … distribution by having its upstate districts conduct mail/phone investigations for the New York City area, where … reviewed by upper management. These reports provide key statistics regarding caseload and investigations completed. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials … properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … managing finances and addressing future operating and capital needs. In addition, the Board’s ability to assess the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86State Agencies Bulletin No. 1200
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… must be able to reasonably predict the total contract amount for the entire contract term and must reconcile the total contract amount in the final year. Delaying a new procurement cycle with contract terms exceeding five years may only occur in limited circumstances with OSC concurrence. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had … Many of the State’s Medicaid recipients receive their services through managed care, where the Department pays … and in turn, the MCOs are required to pay for the Medicaid services their recipients require, which includes pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsDivision of Housing and Community Renewal Bulletin No. DH-108.1
… be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … with a Comp Rate Code of ANN who are in a traineeship (Grade 800). Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600). Employees with a Comp Rate Code of ANN who are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2States' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapXII.5.K Federally Reportable Payments – XII. Expenditures
… payments subject to federal reporting, including payments for legal settlements, judgments, and awards. Determining … exceptions to this rule require federal reporting for: All medical/healthcare services, except services from … or extended care facilities All attorney services except for real estate transactions. What is the payment for? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments