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Arrochar Meats, Inc.
… We reviewed seven vouchers totaling $94,610 related to fuel and 16 vouchers totaling $78,062 related to food DMNA … followed, State procurement requirements when purchasing fuel from Arrochar Meats. Specifically, we found DMNA staff: … and (iii) was unable to support how it determined the price paid to Arrochar Meats for the fuel was reasonable. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
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-147Assertive Community Treatment Program (Follow-Up)
… least every six months, including goals and intervention strategies, based on assessment outcomes. All treatment …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followState Agencies Bulletin No. 1194
… of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with … agencies, to ensure the appropriate taxes are withheld for tax year 2012. Failure to meet the deadlines may result in negative tax consequences for the employee. If an agency is unable to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the … and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures shelter spaces from … rates awarded to shelter providers. DHS uses a number of tools to guide its rate setting, including an annual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesNY-Sun Incentive Program
… where additional controls are necessary: monitoring of open projects and inspection of new installers’ systems. The … that not only have exceeded 210 days, but have been open for more than 300 days, and do not have an extension … process to follow up on the status of projects that remain open for more than 300 days. Re-examine priorities to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programBornhava – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, … range of preschool special education services to children with disabilities from birth to five years of age. Bornhava … ended June 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualState Agencies Bulletin No. 783
… certain Management Confidential employees enrolled in the Income Protection Plan. Affected Employees Eligible … 1, 1994, the Workers’ Compensation benefit for employees in the Management Confidential bargaining units (BU 06, 18, … there are two options: For employees who are not enrolled in the IPP program, accruals are used followed by sick leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds awarded to selected … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public Housing Modernization Program funds awarded to selected …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityEffectiveness of the Information Technology Transformation
… consequences, nor were there any benchmarks for customer service levels and costs established at the onset of the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Agencies Bulletin No. 1048
… by PEF. Affected Employees Bargaining Unit 05 employees in grade 038 positions that pay union dues (code 233) or … union dues and agency shop fees when a PEF employee in a grade 038 position has reached the dues/agency shop fee … cap will be removed effective with the first paychecks in 2011. OSC Actions OSC will remove maximum cap of $900 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedState Agencies Bulletin No. 2383
… Supersedes Payroll Bulletin 2306 Purpose: The purpose of this bulletin is to provide instructions for processing … 18, 2022; Title 9 Executive Department, Subtitle G Office of General Services, Chapter VI Miscellaneous, Subchapter A, … is an effort to promote efficiency and reduce the costs of payroll processing on a statewide level. SEFA Campaign …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignSUNY Bulletin No. SU-381
… agencies for processing the Academic Year 2023, 2024 and 2025 Stipend Increases. Affected Employees: Employees in GSEU … are affected. Background: Per Chapter 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the … stipend of three percent (3.00%) for the 2023-2024, 2024-2025 and 2025-2026 academic years. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryPipeline Safety Oversight
… have been reported. These incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightCapital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans … To determine whether the Niagara Frontier Transportation Authority NFTA has …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCUNY Bulletin No. CU-839
… Purpose: The purpose of this bulletin is to provide agency instructions for … entered and filed on 05/28/2024 between the Comptroller of the City of New York and Plumbers Local Union No. 1, United … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-839-cuny-2025-rate-increases-plumber-and-thermostat-titlesMedicaid Program – Improper Payments to a Physical Therapist
… “crossover” claims. In December 2009, the Department of Health (Department) implemented an automated crossover … system. The crossover system improved the accuracy of Medicaid payments for dualeligible recipients. Prior to … Medicare payment information directly to Medicaid instead of using the crossover system. During our audit period, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death … Law applies to benefits for a firefighter who died of cancer prior to retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5