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Capital – 2023 Financial Condition Report
… efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital … efficiently managed capital investment program can support healthy economic growth while the deterioration of capital …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSecurity Over Critical Systems
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … prudent investment, and appropriate expenditure of funds on cooperative programs and projects with its agency … that improve State park facilities, enhance access to outdoor recreation and environmental education, preserve …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesSelected Employee Travel Expenses
… fraud, waste, and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … it received all the lights, heaters and generators it paid for or to adequately support the distribution of that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAccuracy of Reported Cost Savings
… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… reliable, and environmentally responsible” transportation services while maximizing the return on investment for the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process check payments normally with the exception of two check …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, … billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Agencies Bulletin No. 2358
… to Judiciary Law Section 519. Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law … that day, if less than $72). Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s … who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … an average of 38.9 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… and financial needs to assist them with leading safe, healthy and independent lives. The Departments provide and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor who provides … poor recordkeeping and the failure to close inactive clubs. The District did not take action to correct these … procedures for record keeping, closing out inactive clubs and disposing of the related moneys. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … Putnam County Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s (GCIDA) process for … 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists of seven members, who are appointed by the County Legislature. The Board is responsible for the general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectEndwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… addition, 116 receipts totaling $47,443 were not deposited on a timely basis, 14 disbursements totaling $23,943 never … and 151 disbursements totaling $532,322 cleared the bank prior to the Board’s audit and approval for payment. … those who oversee compliance with the District’s credit card policy, and we identified questionable credit card …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashLength of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1