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Town of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … with Town policy and applicable laws and ensured the Town’s information technology (IT) systems were …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172City of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tonawanda City School District – Financial Management (2016M-370)
… 22, 2016. Background The Tonawanda City School District is located in Erie County. The District, which operates five schools with approximately 1,720 students, is governed by an elected seven-member Board of Education. … appropriated fund balance to help finance operations, but it was not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately … on the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the … before authorizing them for payment. Annually audit, or cause to be audited, the Clerk-Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District … third-party payroll services vendor finalizes the payroll, it directly withdraws the money from the School’s bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mBrookfield Central School District – Financial Condition (2014M-48)
… and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Westhill Central School District – Procurement (2016M-182)
Westhill Central School District Procurement 2016M182
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed … 25% Tenants Exceeding 25% Who Also Exceeded 50% for 3 Years Big Six Towers 40 7 4 Confucius Plaza 40 20 12 Kings …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1917
… Teacher Summer Session Payments. Affected Employees Teachers in the Professional, Scientific, and Technical … by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as … outlines the number of contract days for each Department. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town … tax collections. Consult with Town counsel to determine if it is feasible to recoup the missing money. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 residents, is governed by an elected five-member Town Board. Budgeted … records for several other municipalities, told us that it is difficult to dedicate time to update the prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311NY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… urging them to support his call for the pharmacy benefit management company to publicly detail its cyber risk and … breaches can affect millions of people," DiNapoli said. "Healthcare companies hold vast amounts of private patient … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
State Comptroller Thomas P DiNapoli Cortland County District Attorney Patrick Perfetti and the New York State Police today announced that former Pharsalia Town Supervisor Dennis Brown was sentenced to serve one to three years in a state prison
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementState Agencies Bulletin No. 346
To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingYork Central School District – Network Access Controls (2022M-93)
… Officials paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive … Set written expectations for the District’s specific IT service needs. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal Reports CFRs were properly documented program
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual) and the … fiscal years ended June 30, 2014. Background Lifeline is a Queens, New York-based not-for-profit organization … in ineligible expenses, including $21,083 in taxi fares to transport parents and their children to Lifeline for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualXI.2.A Thresholds – XI. Procurement and Contract Management
… Fund (SUCF) and City University Construction Fund (CUCF) are as follows: SUNY, CUNY contracts for goods, services, … in State Finance Law § 112(3), which covers contracts where the State agrees to give consideration other than the payment of money, is over $25,000 for all agencies (see Section 7 - Revenue and Repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Agencies Bulletin No. 1999.1
… or during shifts that begin at or after 11:00 pm on 01/19/2022 and at or before 10:59 pm on 08/31/2022 … (Administration). Agencies should begin using the new Time Entry Overtime Earnings Codes beginning in Institution … Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 3 Corrl Svs 019231 5500528 Nurse Admr 1 005636 5510701 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19991-pilot-program-establishing-temporary-overtime-rate-employees-certain