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Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which is governed by an elected five-member County Legislature, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by an elected five-member Town Board. Budgeted … them to adjust customer accounts, even though only one is designated to record adjustments. There is no review or …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… To ascertain the total expenses that the Department of Motor Vehicles (Department) incurred in administering the … About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 1775
… the PayServ procedural changes required as a result of the NYSLRS Redesign Project. Affected Employees All employees including NYSLRS Reportable Employees and New York State employees who … (SSN) or Tax Identification Number (TIN) in the national ID field in PayServ. To minimize timing issues, this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityTown of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports … bank reconciliations and accountability analyses, promptly investigate differences and take corrective action as needed. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… 1, 2012 through July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Controls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … 19, 2017, determined that the Department deposited all funds received into the General Fund, as required. However, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… through June 30, 2015. Background The Authority’s mission is to advance innovative energy solutions in ways that … and support in New York State since 1975. The Authority is advancing a comprehensive clean energy program portfolio …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and … is currently in progress, keeping in mind likely future regulatory changes. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… of pipeline safety in accordance with State regulations and federal performance standards. Our audit scope covered … 1, 2013 through October 21, 2015. Background The Pipelines and Hazardous Materials Safety Administration (PHMSA) within … To do this, it delegates some of its authority to states and provides partial reimbursement for the costs they incur. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightInternal Control System Components
… 1, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … fiscal years ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… the Office of Temporary and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background … temporary cash assistance, health insurance and emergency food programs) administered by counties and local … resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered by OTDA. OTDA's Fair Hearing …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processState Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of … who join the Police and Fire Retirement System on or after July 1, 2009 Effective Date Immediately Background On June 2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkState Agencies Bulletin No. 932
… is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. An alternative method is to use the actual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andBornhava – Compliance With the Reimbursable Cost Manual
… disabilities from birth to five years of age. Bornhava is authorized by SED to provide preschool special education services and is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manual