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IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… for patient and client care provided at State-operated facilities. 31802 Hospital – Medicaid Medicaid … at SUNY and CUNY colleges and universities. 32303 Building Rent/Lease Building rents collected by the State under the terms of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsTown of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Unified Court System Bulletin No. UCS-45
… in Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining Unit F8 represented by Suffolk County Court Employees Association and Bargaining Unit S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtTown of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Lake George Central School District - Purchasing (2018M-167)
… Findings Our review of 60 purchases made during the audit period totaling nearly $342,000 disclosed that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background The Brookhaven-Comsewogue Union Free School District is located …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditWest Seneca Fire District #4 – Procurement (2020M-52)
… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Island Trees Union Free School District – Overtime (2016M-389)
… Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389DiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… of the town of Rosendale justice court was able to make off with nearly $6,000 in cash from bail collections without detection, according to an … found that Harper controlled all phases of the court’s cash collection process with little oversight by the two town …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March … in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. … March 2021. Thirteen years earlier, just 12% of the then prison population of 62,597 were 50 and over. The share who …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York … that suffered the worst from the outbreak would have been more prudent than basing the distribution of funds on … Aid, Relief and Economic Security (CARES) Act had been distributed among the same local governments based on …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… there were also 742 trains canceled at the terminal before departing and another 559 were taken out of service, or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Steven G. James said, “The arrest of Ms. Simchik sends a clear message that alleged criminal behavior among those … spent Fire Department funds on personal items like a movie channel subscription, plane tickets and at a spa and nail …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… father’s pension funds to which he was not entitled,” said DA Donnelly . “The state’s retirement system is built to … of thousands of retirees and their beneficiaries.” DA Donnelly said that, according to the charges, the … investigation showed that between Nov. 11, 2019, and May 31, 2022, the defendant allegedly made more than 130 ATM …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… former Treasurer of the Vernon Center Fire Department, was sentenced to serve one to three years in state prison and ordered to pay full restitution for … former Treasurer of the Vernon Center Fire Department was sentenced to serve one to three years in state prison and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Controls Over CUNY Fully Integrated Resources and Services Tool
… covers the period January 1, 2013 through October 23, 2015. Background CUNYfirst, which replaced CUNY’s Financial … would be to allow staff to update academic test data for a student. Students and staff are assigned particular roles, … Staff (2013-S-65) CUNY SPS: Controls Over Bank Accounts (2014-S-78) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… audit covers the period from January 2017 through March 2022. About the Programs HCR is the State’s affordable … RRP, which HCR administered between July 2020 and January 2022. Key Findings We found improvements could be made in … with some areas having a high number of issued and unused vouchers and others having allocated fewer vouchers than were …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingReal Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for … disposed of real property in a manner beneficial to the State. The audit covered the period from April 2019 through … Program ESD’s mission is to promote a vigorous and growing state economy; encourage business investment and job …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio