Search
Exclusion of Indebtedness for Sewage Facilities
… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to … Relates to extending the exclusion of indebtedness contracted for sewage facilities …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesCommon Attributes of Successful Emerging Managers
… growth plan Source: 2018 NYSCRF Survey conducted by Bard Consulting …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersNotice of Assessment on State Lands
… A.7673 (Dilan) / S.5926 (Marchione) – Conforms statutory language with operational procedures relating to assessments … Conforms statutory language with operational procedures relating to assessments …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsExamination of Pitts Management Associates (PMA)
… calculations. Key Recommendations Management at Downstate Medical Center should: Establish and promote a control …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaExamination of Sunset LG Realty, LLC
… examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcExamination of Island Peer Review Organization
… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationExamination of Penalties and Interest Payments
… when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and … strategies to reduce the amount of late payments resulting in penalties and interest. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsQuality of Internal Control Certifications (Follow-Up)
… Department of State (2012-S- 50) Office of the Welfare Inspector General (OWIG) (2012-S-42) The objective of … the seven common recommendations included in our series of reports. Background Our initial audit reports concluded that improvements were needed to the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followCOLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding … Law requires the State Education Department (Department) to (a) determine and define the qualifications of drivers, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followTown of Butternuts – Disbursements (2021M-62)
… under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit … a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
… (15 percent) of the Village’s employees received erroneous compensation totaling $141,800. Due to unclear Board …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Corning – Procurement (2020M-93)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Urbana – Access Controls (2022M-4)
… officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key … did not adequately configure network and computer user access controls. In addition to sensitive IT control … and procedures addressing areas key to securing user access controls to minimize the risk of data loss. Provide IT …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Mooers - Procurement (2020M-55)
… Determine whether Town officials procured goods and services in accordance with Board policy and applicable … compliance with statutory requirements. Procure goods and services not subject to the competitive bidding requirements … Determine whether Town officials procured goods and services in accordance with Board policy and applicable …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Village of Delhi - Disbursements (2019M-204)
… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Wellsville – Budgeting (2021M-112)
… funds. The Board gave taxpayers the impression that real property taxes were levied to finance general Town operations … from 2018 through 2021, the Board levied additional real property taxes in each general fund (town-wide and … Adopt budgets that more appropriately levy real property taxes for each general and highway fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Village of Islandia – Overtime (2023M-121)
… [read complete report – pdf] Audit Objective Determine whether Village of Islandia … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121