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Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up) (2020-F-31)
To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f31.pdfBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, … November 7, 2014. Background The Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Operation Integrity partnership of the Attorney General and Comptroller which has resulted in dozens of convictions and more than $6 million in restitution. Mr. Wills was …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heCity of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Update: The NY DREAM Act, January 2014 - Spanish
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas para residentes a los estudiantes universitarios in
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014-sp.pdfAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Benefit Eligibility Assessment Process
… eligibility assessment process is in compliance with app …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… determine whether certain Service Center field employees and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, … Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers … Watkins Glen Central School District Health Insurance Cost Savings 2016M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLessons from Past Recessions: Borrowing for Operations, October 2020
The COVID-19 pandemic has created a fiscal emergency for the City of New York, creating significant revenue shortfalls and increased costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2021.pdfFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … on Building Blocks’ CFRs and to Building Blocks’ tuition reimbursement rates. Remind Building Blocks officials of the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfOpinion 91-48
… to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is … application even if it were deemed a contract within the meaning of article 18. We also note that General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) 90-Day Response
To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22-response.pdfMedicaid Program - Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers (2018-S-24)
To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s24.pdfTime and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail … metropolitan area were actually residing in New York City and would therefore owe New York City resident income tax. … 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesYour Home Public Library – Financial Management (2016M-228)
… 13, 2016. Background Your Home Public Library is located in the Village of Johnson City, within the Town of Union, in Broome County. The Library is governed by a five-member … balances. A $100,000 interfund advance from the Village in 2015 remains outstanding. Key Recommendations Determine an …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Operational Advisory No. 36
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO) Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 1619
… via email by the Agency Payroll Officer to the Tax and Compliance mailbox. The email subject line should state “Paid … regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leave