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II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following … New York State Financial Accounting standards are used in the EXECUTE and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… P. DiNapoli. Tax collections are projected to fall next fiscal year for the first time since the Great Recession. “New York … doubled to $5 billion. The gaps for fiscal years 2023 and 2024 have also grown, reaching $4.5 billion and $4.9 billion, …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionOpinion 90-13
… letter. Section 10(27) provides in relevant part, that the commissioner of transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … the Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… whether the Department of Health (Department) and managed care organizations (MCOs) have adequate processes in place to … are economically disadvantaged and/or have special health care needs. The Department administers New York’s Medicaid … claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… as a second language. As of Jan. 15, 2020, there were 391 licensed proprietary schools — 357 private career schools … York. SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account … to reviewing these documents, SED conducts inspections at licensed schools to review records they are required to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in … The objective of our examination was to determine whether all the travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesReview of Trivision Tek Group, Inc.
… State Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) under Grant Disbursement Agreement … Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Medicaid program, which provides a wide range of health care services, including prescription drugs, to individuals … drugs that are highly prone to abuse are limited to a five-day supply, and others that carry less risk are limited to a 30-day supply. During the audit period, the Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsSelected Employee Travel Expenses
… statements. We judgmentally selected 23 employees who made weekend trips with their assigned vehicles to determine … whether the trips were business-related. Of the 313 weekend trips we reviewed, there was no support of a business …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesState Agencies Bulletin No. 1506
… In addition, the Department of Civil Service is only providing health insurance eligibility information for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … To help manage the account you can grant access and delegate …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesCollege at Buffalo – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesCompliance With Special Education Regulations for the Provision of Services
… of the 112 students either did not receive any or received only some of the services recommended in their IEPs. We also …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Agencies Bulletin No. 1717
… Currently, state agencies submit Forms AC1476 or AC230 for Payroll Check Exchange or Reversal. OSC audits these … Actions Agencies must: Ensure correct address information for next-of-kin is on the AC1476 Report of Check Exchange. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditCustodial Service Contract Procurement and Oversight
… potential vendors ahead of awarding a contract, it allowed only 5 business days for any interested parties to respond. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversight