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Oversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & … sponsors a network of community-based programs intended to help alleviate the effects of poverty and to provide opportunities for New York City youth and … To determine whether the New York City Department of Youth …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the … when tenants did not provide a certified tax return to substantiate self-reported income. Additionally, DHCR is … income limit by 25 percent or more require DHCR’s approval to remain in their units. Our initial audit identified 29 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followSignal Maintenance, Inspections, and Testing
… Purpose To determine if the Metropolitan Transportation Authority’s … section location has a logbook that Signal Maintainers use to record MIT information (e.g., work performed). When work … 1991, Congress directed the Federal Transit Administration to establish and administer a program providing for the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation … and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the Program rules … regulations. The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 State …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programThe 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the … the Housing Finance Agency (HFA). HFA's mission is to create and preserve high-quality, affordable, multifamily … Housing Program (Program) provides low-interest financing to multifamily rental developers who commit to designate at …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followElevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine … annually. In the City, certain elevators are not subject to inspections and testing by DOB or one of its contractors. … DOB authorized the New York City Housing Authority to perform elevator inspections and tests within its …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle … Pinnacle provides preschool special education services to children with disabilities who are between three and five … information, including costs that Pinnacle reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute … Albany that provides preschool special education services to children with developmental disabilities. St. Anne is … information, including costs, that St. Anne reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment … Reports (CFR) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2352
… Purpose: The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings … of 2018, the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending … July 10, 2025. OSC Actions: OSC will update PayServ to reflect the pensionable OT earnings limit for plan year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesSUNY Bulletin No. SU-375
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of a change in the dues structure for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureState Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees: All agencies with appropriations due to lapse on 09/15/2025 or 09/30/2025, are affected. … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesPublic Posting of Certain Contracts
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text … and exempted contracts which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsAccounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period … Accounting records did not support the amounts reported to OSC, including more than $850,000 in fund balance … The purpose of our audit was to review selected Town financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Hempstead – Procurement (2022M-63)
… when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … for tires than prices bid. Had Town policies been adhered to, competition would have been sought, approvals likely … with all individuals and firms that provide these services to the Town and ensure that prices paid for services and …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … were for appropriate District purposes and audited prior to payment . However, the District needs to improve the claims audit process because not all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Greenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Fire Island Union Free School District – Claims Auditing (2023M-114)
… corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 … missing the audit checklist required by District procedure to verify that all supporting documentation was available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182