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Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring … analytical data tests to ensure waste discharge complies with discharge limitations. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Perry – Water Accountability (2014M-31)
… Ensure that all water services are metered and that meter readings are reviewed for reasonableness. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2010 through … Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Remsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Glens Falls Housing Authority – Tenant Rents (2014M-370)
… 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… by the remit-to addresses of PO BOX 4648, Trenton, NJ or PO BOX 101956, Atlanta, GA 1000000049 VERIZON NEW ENGLAND INC - for services provided in the New England area excluding New York State, which is … review the invoice and select the correct remit-to address in the Payments tab of the voucher to ensure the payment is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Agencies Bulletin No. 1664.1
… Bulletin 1664. Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … To provide agencies with an updated list of unions that submit membership and dues transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionCity of Yonkers – Budget Review (B18-6-6)
… a $24.1 million budget gap. The District’s budget request does not include an appropriation for textbooks, and … its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will … (firefighting and police) and workers’ compensation insurance could be underestimated. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6School of Professional Studies – Procurement Card and Travel Card Purchases
… 15 degrees (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has … expenses increased from $8.11 million to $16.55 million for the same period. Over 70 percent of SPS’s revenues come from tax levy allocations. When procuring goods and services, State agencies (including …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOpinion 96-24
… , 116 Misc 2d 334, 455 NYS2d 312 rev on other grnds 95 AD2d 799, 463 NYS2d 518 affd 60 NY2d 660, 467 NYS2d 832). …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Unified Court System Bulletin No. UCS-151
… upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible employees on Workers' … upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible employees on Workers' … in Negotiating Unit G9, the Uniform Allowance payment is payable in June to those employees appointed between July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceXVI.3.B Fund Accounting – XVI. Financial Reporting
… that are further divided into fund types. A fund type is the grouping of all funds of similar characteristics and … A list of the State's funds, classified by fund type, is set forth in Section 3.C - State Funds Included in the … activities and characteristics of the different fund types is necessary for a complete understanding of governmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program created to carry out Executive Order 88 (EO 88), … committed projects (incomplete) are added, the reduction is 22.6%. However, the report includes 123 projects of 158 … Education Law (Law), the State Education Department (SED) is responsible for enforcing a requirement for mental health …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did … in one preliminary budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Travel Advisory No. 10
… Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following … expense reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System … instead be processed through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsPort Jefferson Union Free School District – Information Technology (2014M-039)
… the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port … is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… whether Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … (HHC). Background Healthcare providers submit Medicaid claims to the Department of Health’s eMedNY claims processing system for payment of their services. For …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsLewis County – County Bridge Maintenance (S9-13-3)
… miles and has approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s … totaled $41 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. … was $6.7 million for the 2012 fiscal year. The Department is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … The Department is responsible for the maintenance and repair of 42 County-owned bridges. It is not fiscally … when it is more economical to replace rather than repair a bridge. Further, for the nine available and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4