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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesDiNapoli: State Faces Potential Budget Gaps
… to support spending from the Capital Projects Fund as part of a plan to delay debt issuance, to support spending …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsAccounts Payable Advisory No. 59
… Interest Calculator tool has been updated for agencies to input the payment method (i.e., check, ACH). Agencies should use this updated version going forward to accurately calculate prompt payment interest. Reference : Guide to Financial Operations (GFO), Chapter XII, Section 5.I – …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolCUNY Bulletin No. CU-632
… Purpose To inform agencies of OSC’s automatic processing of the … who meet the eligibility criteria Background Pursuant to memoranda dated 08/04/2016 and 10/14/2016 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-newSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties including all leases
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… The State Education Department (SED) has agreed to improve its enforcement of the Safe Schools Against … Act (SAVE Act) after a state audit found schools failed to report numerous cases of violent and disruptive incidents … “The SAVE Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawRoosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Compliance With Payment Card Industry Standards (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Payment Card Industry Standards Report 2017S11
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followDivision of Housing and Community Renewal Bulletin No. DH-98
… criteria Background The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumTown of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately … were properly billed, collected, deposited and recorded in the accounting records. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307