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Processing of Paper Tax Returns
… the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, … the deliverables of the contract with New York State Industries for the Disabled NYSIDSourceHOV were met and if …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOpinion 2006-10
… needed for municipal purposes to private parties, so long as fair and adequate consideration is received (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount … The town should be certain, however, that there is firm commitment for the contribution. … Whether a town must …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back expenses … 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types … that “all” expenses of a board of elections are a county charge and additionally provided that “[t]he expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Controls Over Cash Advance Accounts
… a New York State procurement card should be used for most office expenses. The largest total disbursements for a month … such as $1,000. Other Related Audits/Reports of Interest Office of Children and Family Services: Controls Over Cash Advance Accounts …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … for travel advances and infrequently issues checks for petty cash expenses. SED does not routinely resolve old … are detected. Key Recommendations Consolidate the petty cash and travel categories into the “other “category …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… awarded and disbursed in an efficient manner to help meet the State's critical low-income housing needs. The audit … to $125,000 per unit, or a total of up to $2.4 million per project. The Corporation receives staff and administrative … Renewal: Housing Preference for Disabled Veterans (2010-S-42) Housing Affordability in New York State (March …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programExamination of Outstanding Premiums
… Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have been able to recover through SWOP … Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a policyholder stops making …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsOpinion 88-70
… 54 Misc 2d 956, 283 NYS2d 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… [ read complete report – pdf ] Audit Objective Determine whether the Village of … balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) … Administration of Contingency Contracts (2010-S-28) … To determine whether payments made by the New York State Office For People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programExamination of Superstorm Sandy Expenses
… DHSES distributed some of this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesPSCH, Inc.
… expenses, including $10,723 for alcohol, $5,064 for guests that were not Board members or executive staff, … receive the training necessary to recognize costs not allowed by Appendix X of the Consolidated Fiscal Reporting … receive the training necessary to ensure that expenses are necessary and reasonable, expenses are charged to the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incCancer Service Network, Inc.
… Consulting), a for-profit corporation, which in turn paid four independent contractors for some of those administrative services. Mr. Joseph Junkovic is the Chairman of CSN and the CEO of JLJ … and its sole employee. Key Findings We found Mr. Joseph Junkovic knowingly overbilled DOH and was paid …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incReview of Collecto, Inc
… Center (Downstate) to Collecto, Inc. (Collecto) under contract TQ00030 were appropriate and properly supported. … for debt collection services.Under the $2.5 million contract, Downstate pays Collecto various commission rates … in potential overpayments represented charges where the contract did not include clear language to determine the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incSeneca Falls Central School District – Procurement (2021M-201)
… from soliciting competition for services provided by six professional service providers that were paid a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or advanced to nonState agencies pursuant to State Finance Law Section 40a
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesX.1 Overview – X. Guide to Vendor/Customer Management
… Business Units need to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform … expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction