Search
Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsLeaves of Absence – Non-Contributory Plan for ERS Tier 1 Members
… for ERS Tier 1 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1501/leaves-absenceLeaves of Absence – Non-Contributory Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Section 75c Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1506/leaves-absenceLeaves of Absence – Coordinated Plan for ERS Tier 6 Members
… information for ERS Tier 6 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1530/leaves-absenceLeaves of Absence – Coordinated Plan For ERS Tier 5 Members
… information for ERS Tier 5 members under Article 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1523/leaves-absenceDepartment of Transportation Bulletin No. DOT-43
… income tax withholding will be calculated using Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonTown of Wolcott – Information Technology (2020M-126)
Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… on-site medical and mental health services for homeless women, including those with mental illness and co-morbid … substance abuse disorders, at its 200-bed Magnolia House Women’s Shelter (Magnolia) for the period from July 2011 … CAMBA for the period from July 1, 2021 through June 30, 2026 for Magnolia. During the 3 fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Financial Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements … of Financial Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 2001-14
… by village mechanics on town machinery and equipment. We are informed that the town and village have entered into an agreement under which the village has agreed to provide the use of its … 51; 23 Opns St Comp, 1967, p 856). We also stated that we do not believe the Legislature intended that a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… claim payments for pharmacy services covered by recipients’ managed care plans. The audit covered the … October 1, 2011, most pharmacy benefits were covered by managed care plans, and fee-for-service reimbursement was … recipients whose pharmacy benefits were already covered by managed care plans. For example, from August 2012 through …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careState Comptroller DiNapoli Releases Municipal Audits
… collections and deposited some collections and fees months after they were received. As of July 31, 2021, a portion of … and investigation of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in … manage local user accounts. The board did not enter into a written service level agreement with the town’s IT …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-598
… Purpose To provide agencies instructions for processing the rate increases, Ratification Bonus payments and adjustments … payment. Agency Actions - Salary Increases Reporting the Rate Increases To ensure all Job Action requests are … are eligible for the new minimum salary or hourly rate, if the calculated salary or hourly rate is below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State … other information as it becomes available, is available for download through the following links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel …
https://www.osc.ny.gov/procurement/rfp0008Enforcement of Commission Orders and Other Agreements (Follow-Up) (2021-F-5)
To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f5.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15-response.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15.pdfTown of East Hampton - Budget Review (B20-7-10)
… projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town of East … in the tentative budget are reasonable. The Town’s 2021 tentative budget includes a proposed tax levy of … projections in the Towns tentative budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10