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Public Authorities – 2021 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesOversight of Direct Placement of Children
… the placement. Most of the standards for foster care do not apply to children in direct placement. However, the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenSteuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Oversight of Construction Management Contracts
… Preservation is adequately monitoring construction management contracts to ensure they meet contract terms and … of a $25 million Niagara Falls State Park revitalization project. After five amendments, this contract has expanded to … under the DASNY contract for accuracy, support, and project-related expenses. … To determine if the Office of …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsSeneca Falls Central School District – Procurement (2021M-201)
… to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did not always use … to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 percent) we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201X.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units need to register vendors and customers with … requirements to report the total funds received from one entity. OSC created the Centralized Customer Management Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewTown of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryCompliance With the Safe Schools Against Violence in Education Act
… York City are properly and accurately reporting statistics on crime and incidents to the State Education Department … and reduce the number and severity of incidents. Key Findings We reviewed incident records for seven schools … report incidents that occur during summer school months. Key Recommendations Assess risks related to SAVE Act …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actState Agencies Bulletin No. 1015
… the option to purchase paper savings bonds through payroll deduction. Affected Employees Employees who have an … it is ending the sale of paper U.S. Savings Bonds through payroll deduction as part of a “go green, save green” … OSC Actions OSC will automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
… Two checks have no information other than check number in the electronic check register. WCB personnel stated they … expenses. The largest total disbursements for a month in our scope period were $891. The average monthly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… A significant number of projects are being delayed at least six months, for about 4,400 low-income housing … projects that do not adhere to the established criteria at the time of the funding award. Develop a more formalized …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … whether the county is permitted to store voting machines at town and city facilities. The federal Help America Vote … and implementation. Among the legislation passed at that time was chapter 180, known as the “Election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has … spending and more,” said DiNapoli. “These institutions of learning also foster long-term economic growth by creating … who can bring their talents to the various sectors of our economy.” Consumer spending on higher education in the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags