Search
Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Eldred Central School District - Financial Condition (2018M-138)
… Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138The Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfVillage of Delhi – Audit Follow-Up (2019M-204-F)
… to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing our recommendations in the audit … of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Fishkill – Audit Follow-Up (2013M-246-F)
… our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit … of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfArlington Fire District – Station Number 5 Renovation (2022M-54)
… complete report – pdf] Audit Objective Determine whether Arlington Fire District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in … Determine whether Arlington Fire District District officials used competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Long Island Rail Road (LIRR) used the American …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsControls Over Equipment (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … buildings, construction in progress, and equipment. As of June 30, 2022, H+H reported approximately $11 billion in … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followSUNY Bulletin No. SU-55
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeSchool of Professional Studies – Controls Over Bank Accounts
… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 … degrees, as well as a number of certificate programs. The school’s enrollment has grown to over 2,200 students in the … institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… the Village of Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim … found that the defendant allegedly falsified time sheets to allow COs to attempt to retire as village employees … the Village of Dannemora was charged with falsifying time sheets aiming to allow state correction officers to claim …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Contract and Payment Actions in July and August
… Group Inc. for entertainment booking and production services for the New York State Fair. Office of Addiction Services and Support $13.3 million with Mental Health Association of New York City Inc. to administer the …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial … Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesAnnual Assessment of Market Orders for 2015 and 2016
… and Markets (Department) had adequate procedures in place during the audit period to accurately report its … dairy products. Each specific market order is established in Department regulations to assist the industry in achieving a variety of objectives, including product …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Claims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdf