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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-2302018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCUNY Bulletin No. CU-724
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 will be … Code 897 are advised to initiate the deduction using the online enrollment process ( visit: … ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a calendar-based fiscal … announced today. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … Property tax levy growth will be capped at 2 for 2022 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and the Town’s fleet … The purpose of our audit was to review the recording of certain financial activities and the Towns fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were … and project documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… Background ESDC is a public benefit corporation whose mission is to promote a growing and vigorous economy and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2048
… in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit … Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by … To assess the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or value of assistance for non-cash benefit … The annual Schedule of Expenditures of Federal Awards which displays both the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Westchester County – Court and Trust Funds (2024-C&T-3)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Sole Custody Reporting
… application will be open for agencies to report reconciled bank account information needed for the State’s annual … Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or finrep@osc.ny.gov . In addition, agencies are reminded that bank statement …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting