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State Agencies Bulletin No. 2134
… government. OSC will provide updated information if funds are not available for the paycheck dated May 4, 2023, via the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksCapital Planning (Follow-Up)
… capital plans ensure the highest priority facility needs are adequately addressed. During our audit period, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followEarly Education Center – Compliance With the Reimbursable Cost Manual
… through rates set by SED. These reimbursement rates are based on financial information, including costs the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesTravel Plaza Revenues and Capital Improvements (Follow-Up)
… fuel and food concessionaires at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… assessed. Developed a method to identify individuals who are required to pay asbestos project notification fees. We …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… to the State Education Law, providers such as Bright Start are reimbursed by counties through rates set by SED. SED sets …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior to …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsAlfred State College of Technology – Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollection of Lease and Permit Revenues
… billing information and guidance on which permit holders are delinquent and require follow-up action. Refer delinquent …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesOversight of the STEM Incentive Program (Follow-Up)
… been partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… services through rates set by SED. The reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… As a result, the Board cannot ensure District assets are fully safeguarded. 1 During our audit, and at the time of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… to access District buildings. Accounts and badges that are not properly managed and remain active can potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… written policies or procedures regarding how hours worked are to be recorded consistent with CBA provisions. Confirm …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Cortlandville Fire Department – Internal Controls (2014M-3)
… in June and December. Ensure that all disbursements are properly supported prior to approval and payment and that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… at least annually to determine if the amounts reserved are necessary and reasonably funded and transfer excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Baldwinsville Central School District – Financial Management (2016M-65)
… District taxpayers. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… "All school employees must be fingerprinted before they are authorized to work in a school in New York State." We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee