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Village of Allegany – Vehicle Fuel (2012M-308)
… did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. Had the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations Take action to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Munnsville – Financial Operations (2012M-239)
… For example, the Clerk-Treasurer has not filed the required annual financial report with OSC on a timely basis. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… or take action when goals were not met. We also found: Required Annual Financial Disclosure Statements that are …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor and comply with …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… each fund or special district. The Town did not file the required annual financial report for 2010, 2011 or 2012 in a …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Covington – Town Supervisor (2013M-371)
… the Town Clerk. Annually audit the Supervisor records as required. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Medicaid Program – Medicare Part D Clawback Payments
… and Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsIX.12.H Key CMIA Documents – IX. Federal Grants
… non-payroll), and methodologies for both development of required check clearance patterns and interest calculations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Comptroller DiNapoli Releases Audits
… the liability reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOversight of Nurse Licensing (Follow-Up)
… steps to check applicants’ backgrounds in relation to required moral character standards and did not actively …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… data elements; and provides scalable data at various required levels of detail which can be rolled up into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesState Agencies Bulletin No. 1764
… Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… orders and contracts are not required. (e.g., Client workers, respite providers) No Recipient Individual receiving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfSeized Assets Program (2013-S-46)
To determine whether the New York State Division of State Police properly accounts for seized assets and whether it obtains the requested share from forfeited a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s46_0.pdfCollege at Plattsburgh - Selected Employee Travel Expenses (2012-S-141), 90-Day Response
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s141-response.pdf