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Franklin County – Procurement (2016M-366)
… Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of Education, elected by the boards of the … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mDunham Public Library – Claims Processing (2015M-15)
… School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… on rental cars by using New York State (NYS) contracts. Does not require proof of attendance at conferences. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelNorth Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Oversight of Disability Services (Follow-Up)
… provide appropriate disability documentation, and arrange for reasonable accommodations. Accommodations may include but … credit-carrying course to the State Education Department, for them to be included in the Higher Education Data System … the ADA (Americans with Disabilities Act) Standards for Accessible Design. Additionally, campuses have their own …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followCost-Saving Ideas: Evaluating Solid Waste Collection Options
… by contract with a private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage collection Local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… it for reuse. During sewage overflow events, which may result from heavy rainfall, snow melt, or “dry weather” …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by SteppingStone Day School Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education programs and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualMitigation for Extreme Weather Conditions and Flooding
… to provide regular train service. Additionally, hurricane season can bring high winds, heavy rain, and lightning, which … inspections, and testing of equipment for the winter season. For example: Our review of 13 pieces of snow-fighting … of equipment were missing records for at least one winter season. The WSOP states that the Maintenance of Equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDivision of Housing and Community Renewal Bulletin No. DH-144
… Performance Advances and provide instructions for payments not processed automatically. Affected Employees: Employees in … or its equivalent on their last rating date; and Did not receive a performance advance in April 2025. Promotion … salary (promotion recalculation) provided the employee is not eligible for a performance advance in the higher grade in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performance2014 Year End Report
… Background The Board administered four sole custody funds in 2014 – the Uninsured Employers Fund, the Special Fund for … the claims: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportOversight of Homeless Shelters (Follow-Up)
… shelters. Of the 57 counties outside of New York City, 25 do not have a designated shelter facility. OTDA is required …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followCost Reporting of Programs Operated by Gateway-Longview, Inc.
… have issued manuals and guidelines to provide direction on reimbursable costs. For the three fiscal years ended June … pertain to the related-party business arrangements. Based on these actions, we concluded that significant improvements … In addition, we questioned $792,704 in interest costs on loans to cover operating losses. Key Recommendations SED, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incQuality of Internal Control Certification
… its annual Internal Control Certification and reported full compliance with all but one provision of the Act: … other deficiencies that need to be addressed to achieve full compliance, including issues related to organizational …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting