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Controls Over the Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Controls over the Empire State Supportive Housing Initiative (2022-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f11-response.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfAnnual Financial and Statistical Report of the Board of Cooperative Educational Services
Fill out the Annual Financial and Statistical Report of The Board of Cooperative Educational Services and send back a copy to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/annual-financial-and-statistical-report-boces.pdfIncorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The … Determine if the Incorporated Village of Garden Citys Village check signing process complies with Village policy …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … audit school lisbon medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… to BOCES officials, we found that officials did not: Disable 681 network user accounts (18 percent) that were not … review all enabled network user accounts for necessity and disable unnecessary network user accounts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… the School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. Background The Evergreen … receiving fingerprint clearances and allowed independent contractors to have contact with students without first … the practice of allowing new employees or independent contractors to provide services to students prior to …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: … 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher to pay under these vendor … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankTown of Morris – Board Oversight (2013M-75)
… four Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We … not find any material discrepancies. Key Recommendation Institute a procedure to ensure that all the checks issued by …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-7514th Annual Emerging Manager & MWBE Conference
… York State Thomas P. DiNapoli welcomes attendees to the 14th Annual Emerging Manager & MWBE Conference. Speaker … The 14th Annual Emerging Manager MWBE Conference is an …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceCost-of-Living Adjustment – Forest Rangers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentCost-of-Living Adjustment – State University Police Plan
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … and the beneficiary is your spouse, he or she will be eligible to receive half of the COLA amount you would have …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … and the beneficiary is your spouse, he or she will be eligible to receive half of the COLA amount you would have …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… you may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police officer. … active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… you may qualify for a service retirement if you reach age 60 before having served 25 years as a SUNY police officer. … active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitMargaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … budgets with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108