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Quaker Street Fire District – Board Oversight (2021M-96)
… whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … by their policy. Approved fuel credit card payments of $4,875 without supporting documentation. Did not ensure … whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Town of Cheektowaga – Credit Card Purchases (2017M-18)
… purchase restrictions. Not all cardholders attached the required purchasing log to their credit card statements when … establish daily credit limits and purchase restrictions as required by the credit card policy. Ensure that cardholders …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Truxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… report – pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) … initiate corrective action. … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Agencies Bulletin No. 1695.1
… The regular annual contribution amount will increase from $18,500 to $19,000 for 2019. An additional deferment is … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular … January 9, 2019 OSC Actions To help prevent employees from making excess 403(b) deferrals in 2019, OSC will insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1621
… making excess 403(b) deferrals in 2018, OSC will insert a new effective-dated row that is based on the first day of the … date) 12/14/17 Administration Lag (1/10/18 check date) The new effective-dated row will reflect: The employee’s current … over” and/or the “15-Year Rule,” the agency must insert a new effective dated row for the applicable SRA/TDA deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: … issuances (in both SFYs 2020-21 and 2021-22) from the caps on debt outstanding and debt service, as well as removing …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… New York has been slow when it comes to using some federal relief funds earmarked to alleviate the state’s affordable housing crisis, according to an audit … putting some of the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingState Agencies Bulletin No. 1794
… eligible to participate in the 15-Year Rule as determined by SUNY University-wide Benefits on November 27, 2018. CUNY … eligible to participate in the 15-Year Rule as determined by CUNY Board of Trustees on November 23, 2015. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDairy Inspections
… the State’s dairy industry. Inspections performed by the Unit include farm, plant, bulk tank, pasteurization, … CMIs are private contractors who are certified by the Department to inspect dairy farms and obtain milk …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualWyoming County Court and Trust Funds (2020-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2State Comptroller DiNapoli Releases State Audits
… problems identified in the initial report. Several of the strategies the program plans to implement are scheduled to …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-416
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-416-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School Audits
… staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed $2.5 million in … fund balance exceeds the statutory limit, ranging from approximately $2.4 million (12 percent) in 2012-13 to … debt principal and interest payments, as statutorily required. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Selected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related … cables) at 322 subway stations. As of July 29, 2017, 2,633 Help Point Intercoms (HPIs) were installed in subway … to EMD from January 1, 2014 to September 30, 2016, 2,367 (26 percent) took longer than EMD’s three-day target to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… enrolled recipients. The Department uses encounter data for numerous purposes, including, but not limited to, quality … transactions must be submitted to the EIS in a format set by the Department. Specifically, the EIS collects and … started but had not completed testing of any transaction set (13) or had not started any testing (8). Auditors …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemOversight of New York State Forest Tax Programs (Follow-Up)
… ). About the Program New York State’s land area of 30.2 million acres comprises almost 19 million acres of … Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. The Department of … Officials are given 30 days after the issuance of this report to provide information on any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followComplaint Processing (Follow-Up)
… against members of the New York City Police Department (NYPD). CCRB has jurisdiction over complaints that allege the … documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if … officials attributed long investigation times in part to NYPD delays in providing information or access to members of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-follow