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Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Officials: Did not use competitive methods, as required by District policy, to select 40 professional service … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88XII.4.E Electronic Invoicing – XII. Expenditures
… module in the Statewide Financial System (SFS) provides online agencies with the ability to receive electronic … The purpose of this section is to provide guidance to online agencies about identifying and processing e-invoices … SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance regarding the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingQuality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two … included in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followAccess Controls Over Selected Critical Systems (Follow-Up)
… the implementation of the two recommendations included in our original audit report, Access Controls Over Selected … Further, the audit team encountered significant delays during the audit due to lack of cooperation and timely access … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted … 2015, examined the oversight of persons convicted of DWI by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are monitored by …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Agencies Bulletin No. 2236.1
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … Agencies must report changes to maintenance deductions by inserting a new effective dated row on the General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 98-10
… -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services … the Office for Local Government, L 1962, ch 561, McKinney's Session Laws of 1962, p 3568; Comerseki v City of Elmira , … directly tax village property owners to fund the village's agreed upon consideration for the town's services, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… rendered. Accordingly, APG claims are reimbursed based on patient condition and complexity of service. The … outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was then implemented … centers and freestanding ambulatory surgery centers on September 1, 2009. Key Findings Medicaid made $1,083,836 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … serve significantly fewer children than their MADA but do not reduce their expenditures proportionally. If the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfLicense Fee Revenues (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report … ended June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … totaling $14.3 million. We found that the methods used by the Department to identify unlicensed businesses were not …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followState Agencies Bulletin No. 1347
… of New York employees are considered covered and will have the Retirement Plan check box checked on their 2014 Form W-2. Exceptions to Checking the Retirement … Publication 590, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be checked for most … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (03/29/12 for Administration or 04/05/12 for Institution). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012