Search
Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… audit report Selected Aspects of Railcar Fleet Maintenance Repor …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followState Agencies Bulletin No. 338
To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… not seek competition for eight professional services and insurance totaling approximately $419,000. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 375 in Bargaining … TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested all moneys belonging to any and all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… their budgets,” DiNapoli said. “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for the second year in a … starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyMedicaid Program – Medicare Part D Clawback Payments
… The audit covered the period January 1, 2017 through December 1, 2018. About the Program The Department administers New York’s Medicaid program. Effective January 1, 2006, pursuant to the … Act of 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Lebanon – Justice Court (2013M-247)
… 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Travel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense … New section References : Guide to Financial Operations Chapter XIII, Section 2 – Employee Expense Reimbursement …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Cheektowaga Central School District - Capital Project Management (2022M-90)
… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient … Determine whether the Cheektowaga Central School District District Board of Education Board and District officials provided sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsPutnam County – Court and Trust Funds (2024-C&T-2)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2