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West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. … West Sand Lake Fire District 1 Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsNew York State Vendor Questionnaire Instructions
The questionnaires are intended to elicit information based on vendor type (For-Profit or Not-for-Profit) and activity (Construction or Non-Construction).
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/vendor-questionnaire-instructions.pdfSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfNew York Center for Child Development, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-101)
To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated Fiscal Reports (CFRs)
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s101.pdfEaster Seals New York - Compliance With the Reimbursable Cost Manual (2015-S-27), 90-Day Response
To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly calculated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s27-response.pdfNew York League for Early Learning, Inc. Compliance With the Reimbursable Cost Manual (2015-S-43)
Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43.pdfExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations (2019-N-2)
To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n2.pdfTown of Coventry - Town Clerk/Tax Collector (2021M-180)
Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collection accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coventry-2021-180.pdfNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… value. Exxon's decision demonstrates that investors have the power to hold corporations accountable and to compel … will affect its position in the marketplace. Investors have a right to know how the company might be affected by, … regulations and restrictions. DiNapoli and the Fund have filed the proposal at several other corporations and it …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31) 180-Day Response
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31-response.pdfClymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/clymer-central-school-district-2023-168.pdfBarker Central School District - Payroll (2023M-19)
Determine whether Barker Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/barker-central-school-district-2023-19.pdfMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52), 90-Day Response
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52-response.pdfMount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfState Agencies Bulletin No. 994
… Purpose To provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately … training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try It!, and … the user to learn by watching an animated demonstration of tasks being performed in a simulated environment. Try It! …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Purpose To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Agencies Bulletin No. 1665
… NBEN742 reports list the employees by Department ID who have an Active Job status, and the Projected 366 Day … Employees who are ORP/VDC members (Plan Type 7Z), have a break in service, have not completed the 366 day … not be able to update the TIAA/CREF Suspense/NRI panel for any ORP/VDC member in PayServ as agencies only have view …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313