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Accounts Payable Advisory No. 69
… for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards … include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsJohnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population … Village of Springville Procurement 2016M330 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mMaximus, Inc.
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background DOH added … in contract amendments for services outside the scope of the original contract. The services were related to the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incControls Over Selected Expenditures (Follow-Up)
… However, we identified minor discrepancies in OVS’ verification of FRE provider licenses and recommended OVS …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the … was dated July 28, 2012 and the purchase order was dated September 5, 2012. Key Recommendation Ensure that purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333City of Lackawanna – Garbage Collection Fees (2021M-206)
… were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate … memos indicating 10 City properties required garbage fee assessment and/or billing updates during our audit …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments we reviewed procured … general ledger accounting records for the Clerk’s bank account. A formal reconciliation of the Clerk’s bank account balance to the general ledger cash account should be …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102XII.6.E Making an Emergency Payment – XII. Expenditures
… payment is required. A purchase resulting from a Business Unit’s failure to properly plan in advance to process under … if the procurement’s value is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from advertising in the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentCommunity Development Block Grant – Federal Funding and New York
… $195.0 Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget, Budget Function … Maintenance Problems Requiring HPD Response Sources: NYC Mayor's Management Report; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… contracted direct care costs; $1,281 in personal vehicle insurance premiums; $824 in costs that were claimed in the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act
… to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th … and Disruptive Incident Report (VADIR) and a process for collecting annual data from school districts about … uses the data to calculate a School Violence Index (SVI) for each school. Schools at or above a certain SVI threshold …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … of contracts and other purchases, including those for IT services provided by consultants and contract staff. … labor. Generally, contracts contain reporting requirements for contractors (e.g., performance metrics), which serve as a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingState Agencies Bulletin No. 1985
… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees … who claimed exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022DiNapoli Releases Municipal Audits
… operations and were not transparent. Auditors found limited assurance that the information used by the board and … paid a contractor $46,500 to clear debris for the highway department without competitive bidding or documentation that … includes a tax levy of $6,378,809, which is within the legal limit. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits