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Selected Wage Investigation Procedures
… employers found to be in violation of the Laws to pay restitution of wages and can also assess penalties (which are … investigation activities for a sample of 150 of the 5,387 cases opened by the Division’s Albany, Buffalo, and Syracuse … November 29, 2019 (50 from each office). For 69 of the 150 cases (46 percent), investigators did not make first contact …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly … of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund … low-income housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsSelect Financial Management Practices at the Office of Transportation and Parking Operations
To determine whether financial management practices at Stony Brook Universitys Stony Brook Office of Transportation and Parking Operations TPO are appropriate and reasonable
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… community-based long-term care (CBLTC) for more than 120 days. After the initial assessment, MLTC plans were … number of CBLTC services, and the Department did not have a process to monitor that enrollees were properly …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… claims that were in an unresolved status due to TPHI carrier or provider non-response – of which $15.4 million had …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… are responsible for making PCard transactions. The card is used to purchase business related goods and services … are within the guidelines of New York State’s Procurement Card program. The cardholder’s supervisor must review the monthly card statement and receipts and authorize those charges by …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesOversight of Campus Foundations (Follow-Up)
… OUA are part of SUNY’s System Administration (SSA). OUA is responsible for conducting periodic audits of the foundations, while UCO is responsible for ensuring the foundations have the required …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… period; and $891 in non-allowable lobbying, food for parents, and personal expenses. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualMonitoring Town Asphalt Road Projects (2012MS-7)
… the type and quantity of product delivered. Town officials can verify that the HMA product from the vendor meets bid … sample tests of newly-applied HMA road surfaces to verify quality, only Brookhaven and Islip actually asked contractors … the asphalt vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Oswego County – Court and Trust Funds (2022-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings We found the records maintained by the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … in our review. The Town is located in Schenectady County. Key Findings Our review found that officials adequately … the Board actually adopted an out of balance budget. Key Recommendations Develop and implement cost saving …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11City of Dunkirk – Budget Review (B24-1-10)
… 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” authorizes … the next succeeding fiscal year to the State Comptroller no later than 30 days before the date scheduled for the City …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Agencies Bulletin No. 1199
… benefits that exceed the $5,250 exclusion limit for calendar year 2012. Legal Reference Per IRS Publication 15-B … Communication to Affected Employees OSC has prepared a letter explaining the tax rules governing educational … Agencies are strongly encouraged to: Provide this letter to affected employees prior to processing these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsCUNY Bulletin No. CU-522
… Health Specialty Differential through the Time Entry page. Affected Employees CUNY employees in the following … must enter the following information on the Time Entry page using Earnings Code HSD . Earnings Begin Date: Pay Basis … any additional tax amount on the Update Employee Tax Data page, the additional amount will be deducted from both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-522-2015-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-706
… for processing PSC lump sum payments. Affected Employees CUNY employees in the titles of Assistant to HEO, EOC … – 02/28/2023 Memorandum of Agreement between the CUNY and the PSC, employees in the titles of Assistant to HEO … Visiting Lecturer/Doctoral Schedule, CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC Lecturer Doctoral …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkCreate Users and Assign Roles
… the organization to receive an email notification that the form is ready for certification. Certifier: verifies the accuracy of the Vendor Responsibility Form by “signing” the online certification. must be legally … the organization to receive an email notification that the form is ready for certification. can select State …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesMidway Fire Department – Disbursements (2026M-11)
… funds, maintain compliance with legal requirements and build public trust. The fire department board of directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Real Property Tax Cap Information - Glossary
… than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year for which a tax … for the 12-month time period 18 months prior to the coming fiscal year to 6 months prior to the coming fiscal year. Levy Limit Override - A local government …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… Did Middlesex Hose Company Company officials ensure that fundraising collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148June 2002: GASB Statement 34
… after June 15, 2004. Retroactive infrastructure reporting is delayed for four years for phase 1 and 2 governments and … for phase 3 governments. Annual financial reporting to OSC is required by Article 3 of the General Municipal Law. This …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34