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Division of Housing and Community Renewal - Enforcement of the Mitchell-Lama Surcharge Provisions (2017-S-12) 90-Day Response
To determine if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and Community Renewal’s Division ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s12-response.pdfReview of New York City's Financial Plan of the Four Fiscal Years 2005 Through 2008 - July 2004
The economic outlook has improved as job gains have finally begun to accelerate along with the rest of economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2005.pdfCUNY Bulletin No. CU-118
… Purpose To explain the process for adding a TIAA/CREF retirement election for … in TIAA/CREF in their FULL TIME position either at the senior campus or the community college Effective Date Checks dated July 12, … This bulletin explains the process for adding a TIAACREF retirement election for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsState Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 1,872 contracts for state … Inc., and $55.3 million to Argus Community, Inc. Division of the Budget $3.1 million with Frasca & Associates, LLC for … In May the Office of the State Comptroller approved 1872 contracts …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programOpinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the village board may proceed to appoint a new chief and if not whether either the outgoing chief would continue to act as chief until a new … or the assistant chief would perform the functions of chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for … the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the … determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus … total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Hear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfReport on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdfBorder City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Key Findings Company officers did not provide oversight of Company financial operations by performing even the … by designating themselves as recipients and custodians of most Company money. As a result, Company money was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Employee Qualifications, Hiring, and Promotions
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) uses similar … Bus Company (MTA Bus), and Staten Island Railway (SIR). The audit also examined whether the MTA has established controls over the interagency … To determine whether the Metropolitan Transportation Authority uses similar hiring …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… Determine whether Village officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… goods and services economically. Determine whether the Supervisor safeguarded cash. Key Findings Town officials … and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide oversight of the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111State Agencies Bulletin No. 2150
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2023 CSEA LLS payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2270
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2024 CSEA LLS payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2270-october-2024-civil-service-employees-association-csea-longevity-lump