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June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Monitoring Town Asphalt Road Projects (2012MS-7)
… whether towns adequately monitored road surfacing projects for the period January 1, 2011, to December 31, 2011. … and Islip) reviewed job mix formulas and batch reports to confirm that the HMA mix delivered by the vendor met bid … the asphalt vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Comptroller DiNapoli Releases Annual Review of MTA Finances
… identified. The program would also eliminate more than 400 subway maintenance positions. In total, the authority would reduce the number of subway maintenance employees funded by the operating budget … work force to a level only slightly higher than before the Subway Action Plan. The third element of the MTA’s …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, prior to the … active, have been properly mapped in SFS, have valid chart field values, and have personal service segregation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … Transportation Authority: New York City Transit and Staten Island Railway - Selected Aspects of Railcar Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… payments for a period of six years. If the information is incomplete, unacceptable, or false, any Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followFreeport Union Free School District – Financial Management (2024M-49)
… consistent practice of appropriating fund balance that is not needed circumvents the statutory limit on surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Inflation in the New York City Metropolitan Area
… and 6.1 percent in the New York City Metropolitan Area (NYC metro area) in March 2022 compared to the same month a … expectations of persistent inflation remain high. 3 Consumer spending habits have already shifted, and …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaBroome County – Financial Condition (2013M-224)
… has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 elected …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Eligibility, the Benefit and Filing – Police and Fire Plan
… creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The Benefit At retirement you will receive …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, in … fails to pay or notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followState Agencies Bulletin No. 231
… deduction will be taken for the current period only. It is not necessary to enter a Goal Amount when this procedure is followed. NOTE: If OSC has not established an escrow … account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Assessment Process ( 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our … regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment and … owner. If owners are found to be in violation, they could face fines of at least $1,000 for each first non-compliance …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Cost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… five boroughs had rates below 0.50 percent. The western part of the state continues to have generally lower rates …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to … malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection