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Real Estate Portfolio
… Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … does not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… whether the Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit … tax exemptions during 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… and the Board President routinely changed the time records of the custodian, her nephew. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Agencies Bulletin No. 1799.1
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 1799
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not attributable to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Deposits were not always made timely. The Clerk also does not provide monthly reports timely to the Supervisor, or …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsComptroller DiNapoli Releases School District Audits
… School District – Financial Management (Allegany County and Cattaraugus County) The district’s financial reserve plan … as recommended by Comptroller DiNapoli’s previous report and the board’s fund balance policy states that it will … percentage points, or approximately $2 million. The board and district officials consistently overestimated …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background … operating expenditures totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, … District. The District has not received an internal audit report since 2010-11 and the District has not appointed an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… information. The Office of the State Comptroller (OSC) in most cases does not require the submission of all … those of the unsuccessful vendors, must be included in the procurement record submitted to OSC. If an RFP is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The … of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their … 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 1508
… provide agency instructions for processing the April 2016 Longevity Payment for Long-Term Seasonal Employees … following criteria are eligible to receive the April 2016 Longevity Payment: Active on the appropriate payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1508-april-2016-public-employees-federation-pef-longevity-payment-long-termOpinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … any nomination not approved ..." (emphasis added; see also Town Law, §176[11-a], [11-b]; Leap v Finnen , 168 AD2d 432, … ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 92-25
… determination to be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25