Search
Lewis County – County Bridge Maintenance (S9-13-3)
… for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … 31 lacked any documentation regarding a County response to NYSDOT, so we could not determine if the County responded …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21State Comptroller DiNapoli Releases Audits
… Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, health insurance … January 2018 through October 2022, because Emblem failed to correctly coordinate benefits with each member’s other …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 92-47
… for purposes of this opinion that the county's charter does not address these issues. Article 6 of the County Law … p 158). Therefore, since section 307 of the County Law does not expressly require a separate bank account for the … the requirement therein to "separately account" therefor does not require physical segregation of such moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical projection, auditors determined DOH overpaid … refills. The audit also identified a range of practices by both Joia and a doctor that warrant further review. The …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsNew York City Airport Lease
… whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and … 2050. It amended an existing lease, scheduled to expire in 2015, and is the culmination of 13 successive leases or … lease required the Port Authority to fund capital projects in Queens, establish an Airport Board, and provide $60 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseArchived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… business use, such as debt service, advance account, payroll or eminent domain vendors. Agencies cannot add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts in Monroe … services to its component and participating districts and is governed by a 10-member Board of Education elected by the … do not indicate when or at what monetary threshold it is appropriate to use written RFPs or written or verbal …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Industrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … the efficiency and transparency of IDA operations 1 . For new projects, the law requires standard application forms …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionCUNY Bulletin No. CU-329
… is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax exempt scholarship if the amount paid to an individual is … on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-123
… is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax … a qualified scholarship (i.e. “unqualified”) is subject to withholding and reporting requirements. A scholarship is … on Form 1042-S and may be subject to nonresident alien tax withholding. The withholding rate on an unqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village … Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30