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Selected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion (38.2 percent). Spending increases within major … of the Budget projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalTown of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … totaling $886 − that did not have an approved timesheet on file to verify that they were paid for hours actually … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of East Fishkill –Financial Condition (2014M-139)
… through December 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … realistic estimates for revenues and expenditures based on historical data. Review budget status reports for the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… action to address the issues identified by the annual external audit, allowing errors to occur and remain … corrective action of Court findings included in its annual external audit report. If the Justices do not correct …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Accounts Payable Advisory No. 32
… Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be … elect not to use OSC to produce 1099 Forms must report payment information directly to the vendor and the IRS under …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Comptroller DiNapoli Releases School District Audits
… inventory as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The … money, and in the district’s best interest. Pelham Union Free School District – Information Technology (Westchester … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-020-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … receive a pension benefit of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dTitle I Grants to Local Educational Agencies – Federal Funding and New York
… school children, parent and family engagement, Students in Temporary Housing (STH) and children in local institutions … personnel costs, early childhood education, school improvement, or coordinated services. Schools are also … funds to support these programs. All district students in temporary housing are eligible for Title I funding regardless …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesCapital – 2023 Financial Condition Report
… Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an … 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … of the Budget projects: Capital spending to average $18.8 billion per year; and The share of nonfederal capital …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalAccuracy of Reported Cost Savings
… activities with various State agencies as well as Federal and local law enforcement agencies. These activities …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… audit was to review Genesee County Industrial Development Agency’s (GCIDA) process for evaluating, approving and … Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… purpose of our audit was to review the accounting records and internal controls of the District for the period January … to February 26, 2013. Background The Steuben County Soil and Water Conservation District is one of 58 such Districts … in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to the Village’s water system and obtained funding for the project from the Environmental Facilities Corporation …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the general fund, $1.1 million for the highway fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… of our audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for … the period January 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight counties …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … oversight. As a result, the full-time Court clerk was able to manipulate Court records and admitted to embezzling funds. Neither the Justices nor the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111