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City of North Tonawanda – Financial Operations (2012M-203)
… of the fire company. For fundraisers involving the sale of alcoholic beverages, confer with the City’s legal counsel as …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… he was paid for only 22 hours at the prevailing wage rate and 12 hours at the supplemental benefits rate. Key … the requirement that contractors submit certified payrolls and ensure that they are accurate. Work with the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision … To determine if the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsNational Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. Our audit covered the period from March 2020 … these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child … The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. OTDA …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialState Agencies Bulletin No. 2052.2
… will not process a transaction on the Additional Pay page with a retroactive End Date, transactions for the Health Care … the monies the employee receives. Ex. While an employee with an annual salary of $140,000 and a work percentage of … the employee worked 60% in Eligible Position A with a full-time annualized salary of $110,000 and worked 40% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… will not process a transaction on the Additional Pay page with a retroactive End Date, transactions for the Health Care … the monies the employee receives. Ex. While an employee with an annual salary of $140,000 and a work percentage of … the employee worked 60% in Eligible Position A with a full-time annualized salary of $110,000 and worked 40% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesOversight of Resident Care-Related Medical Equipment in Nursing Homes
… the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and … Background The Department of Health (Department) oversees nursing homes in New York State through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesSUNY Bulletin No. SU-322
… by Payroll Bulletin No. SU-322.2. Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … Hospital are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
SUNY Bulletin No SU323
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development Agency and Valley Stream … related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable … DiNapoli said letters were sent this week to the Hempstead IDA executive director and board of directors, and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Ellery – Justice Court (2014M-269)
… The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court … to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeHuman Resource Practices (Follow-Up)
… York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community Campus), and over 80 outpatient clinics …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three … Our initial audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints (complaints that pose a substantial danger to public health and safety), were completed timely. We also …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCity of Hornell – Business Improvement District (2018M-38)
… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435