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X.1 Overview – X. Guide to Vendor/Customer Management
… the procedures and guidance that Business Units need to register vendors and customers with New York State. VENDOR … do business with multiple New York State Business Units register only once. The assigned ten-digit New York State … the procedures and guidance that Business Units need to register vendors and customers with New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewIncorporated Village of Garden City – Check Signing (2021M-39)
… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … of her electronic signature at all times and supervise the check-signing process when others use it. In her absence, …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Greater Amsterdam School District – Capital Project (2022M-50)
… contracts and accounted for the ongoing project. However, we found: While the Business Administrator maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Mount Morris Central School District – Online Banking (2022M-99)
… were appropriate and secure. Key Findings While we found online banking transactions were appropriate, … information technology (IT) control weaknesses that we confidentially communicated to District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Danby Fire District – Claims Audit (2020M-149)
… - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … Determine whether the Board of Fire Commissioners Board of the Danby Fire District District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… user accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not … office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written … verifying, changing and disabling network user account access, including business office network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… $168,491. For five collections totaling $6,879, sales tax totaling $473 was not set aside for remittance to the New … disbursements. Collect and remit applicable State sales tax. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… 1, 2011 through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDivision of Housing and Community Renewal Bulletin No. DH-67
… Unit (RRSU) Salary Increase. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… contracts are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Adirondack Central School District – Financial Condition (2016M-184)
… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … unrestricted fund balance is retained. Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184DiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached … that addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli Report Highlights Regional Education Trends
… DiNapoli issued a report today detailing regional trends in education funding, enrollment and conditions across the … separate regions outside of New York City. "Investments in New York's public schools are vital at both the state and … said. "By examining regional comparisons and trends in school district revenues, expenditures and student …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… LI Bone and Joint accepted the $7,360 as payment-in-full and waived the $1,840 due from the member. LI Bone and … account. Because LI Bone and Joint accepted $7,360 as the full payment, United should have only paid $5,888 on the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Registered Apprenticeship Programs (2023-S-33) 180-Day Response
To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s33-response.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1) 180-Day Response
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1-response.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1)
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1.pdf