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Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report … referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in … included in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followIndustrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateWallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued … and penalties collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid … overpayments to out-of-state providers for such ambulatory surgery services. The overpayments happened because …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followCUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and payroll services for 9 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated The original component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfOversight of Water Supply Emergency Plans (2021-S-39)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required; and to determine ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfMitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfGreene County Industrial Development Agency – Management Practices (2013M-95)
… GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the … not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… how GCIDA established its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ … analysis. Formally develop a cost-benefit analysis ratio or ratios that meet its needs, is reflective of its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, … Thomas P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect … in schools until they receive proper background clearance, Waterville is setting an example for other districts.” State …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Police Bulletin No. SP-102
… There will be no direct deposit for this payment. Payroll Register and Employee’s Paycheck/Advice The Earn Code HSP and the amount will be displayed on the payroll register. The earnings description “Holiday State Police” and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-payment