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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mFuel Purchases
… subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four … Authority spent over $7.5 million and $7.3 million on fuel in fiscal years 2012-13 and 2013-14, respectively. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. … fuel credit card purchases that include provisions to ensure that all cards are kept in the custody of Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsTown and County Special Districts and Town Improvements
… is above the OSC-calculated average estimated cost threshold. The Comptroller’s regulations (Part 85) outline … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Elissa Sheehan, Division of Legal Services: …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in federal assistance … little planned for subsequent years. However, significant new recurring spending commitments are planned in two key … billion in SFY 2024-25. In contrast to these significant new investments, only $825 million in total deposits to the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and … adequately monitors and enforces weights and measures to ensure consumer confidence in products purchased in New …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsState Agencies Bulletin No. 1034
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … A program that provides benefits to spouses or dependents of employees is not a qualified program. Benefits paid from … Time Entry page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 857
… on the employee’s paycheck stub or direct deposit advice statement. Agencies are strongly encouraged to: Provide this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsState Agencies Bulletin No. 936
… report the taxable amount through Time Entry, use the Earn Code EDA and enter the following information into the Time … and Pay period 20 Current (December 17 through December 30, 2009). Communication to Affected Employees OSC has … statement. Agencies are strongly encouraged to: Provide this letter to affected employees prior to the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… one of the nation's largest and most diverse programs for the prevention and treatment of alcohol and substance … abuse. Its mission is to provide, support, and oversee a data-driven continuum of addiction services delivered with … monitoring its contract with Palladia to ensure reimbursed claims are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followOptimizing Medicaid Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … The State’s Medicaid program provides a wide range of health care services to individuals who are economically … January 1991, New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followLocal Sales Tax Collections Up 19% in 2021
… in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the … many taxable goods could decrease due to the rising cost of basic staples.” After a decline of 3.9% statewide in the … of 2021 when compared to 2020. Collections only grew 14.2% and 12.8% in those quarters for communities outside of New …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Internal Controls Over Selected Financial Operations
… of General Services (OGS), OGS’ Business Service Center (BSC) performs many administrative functions on behalf of SLA, … and procurement card expenditures, asset management, and travel expenses to ensure assets and information are properly … 2020. Recommendations Take steps in coordination with the BSC to ensure timely and accurate receipt of information …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Opinion 88-19
… or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To … Department of Environmental Conservation for a permit in connection with its proposed landfill operation. The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Selected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and security …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsOpinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of … such programs with town property. This is in response to your letter concerning the expenditure of town funds for fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92