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Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … to the contract, OASAS reimburses Samaritan Village for the net costs it incurs to provide the contracted …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programState Agencies Bulletin No. 2218
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Report to inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyVillage of Cato – Water Financial Operations (2023M-145)
Determine whether the Village of Cato Village Board Board and Village officials officials effectively managed the financial operations of the water fund
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… greatest father and grandfather in the world. My brother James and I are grateful for the expressions of support … Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at … Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at the funeral. Donations …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliDownsville Central School District – Claims Auditing (2022M-134)
… School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were … payment. We reviewed 150 claims packets totaling $870,798 and found claims totaling $700,507 were not properly audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsState Agencies Bulletin No. 2194
… immediately. OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly … related questions, they should contact the appropriate Bureau of State Payroll Services’ mailbox for assistance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit … Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and … programs administered by OTDA are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari reserve fund and maintained it at a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the … to ensure vendors only charge agencies for toll-free telephone numbers that belong to them. When initially … for and cost effectiveness of each toll-free telephone number. Agencies should eliminate toll-free telephone numbers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOvertime Compensation – Enhanced Reporting
… , and meets other requirements, is pensionable (included in the definition of earnings for the purposes of a member’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationBrownfield Cleanup Program
… 2025. About the Program Brownfields are properties where a hazardous substance is present at levels exceeding DEC … of sites makes them more attractive to potential buyers by removing a barrier to redevelopment. Individuals … to the Registry and owners receive an added benefit of being able to claim tax credits for remediation when it’s …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfLittle Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response
To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) RCM ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45-response.pdf