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Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesManagement of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Transportation Authority effectively managed its cash and maximized its return on investments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
To determine if the New York State Thruway Authority NYSTA inspects its highway bridges and repairs defects
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children … is a federally funded Medicaid benefit that provides free vaccines to eligible children younger than 19 years of … 1, 2012 and May 31, 2017. Medicaid payments were made for free vaccines, and payments of the fee to administer the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesEmployee Qualifications, Hiring, and Promotions
… Purpose To determine whether the Metropolitan Transportation … agency of the MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, … Law (Law). MaBSTOA, MTA Bus, and SIR are not subject to the Law. Section 1210 of the Public Authorities Law …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsConstitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Omnibus Procurement Amendments
… (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Constitutional Amendment
… – Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendmentAccounts Payable Advisory No. 5
… and Related Postal Services . Please note there is a new requirement for entering information in the Invoice Field for … account number associated with the meter, followed by a space, and then the date of the payment in the format …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Agencies Bulletin No. 1489
… who have reached their tax treaty limit Effective Date(s) Immediately OSC Actions OSC will create the Control-D … employee is allowed to claim more. See IRS Publication 519 for guidance.) Under Tax Treaty/Non-Resident Data Delete …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsSUNY Bulletin No. SU-209
… IC 17 Y91 Also Receives – IC 18 Z91 Also Receives – IC 19 CHS Chair Stipend X94 Chair Stipend – IC 17 Y94 Chair Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… To inform agencies of new earnings codes and procedures for processing the 2013-2015 UUP Deficit Reduction Plan. … 20L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: … Additional Pay record will not be created automatically for employees in a composite position (identified by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years … of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Whitesville Central School District – Information Technology (2021M-22)
… policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the … user permissions policy and establish written procedures for adding, modifying and disabling user permissions and for monitoring shared accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… Medicaid-eligible and received speech, occupational or physical therapy services during 2019-20. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a … warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic … budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets expecting operating …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82