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Oversight of Managed Long-Term Care Member Eligibility (Follow-Up) (30-Day Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29-response.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Southwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 BOCES … totaling $5.2 million were not properly audited as it was the Board’s responsibility to do so because the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… New York State through the efficient use of loans, grants, tax credits, real estate development, marketing, and other …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
Blind BrookRye Union Free School District Internal Controls Over Purchasing 2016M125
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 … funds are below the County’s policy which states that fund balance should be maintained at 5 to 10 percent of current …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5)
To determine whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n5.pdfIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate … expenditures that is both usable and manageable, a list of account codes has been developed and organized according to …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Pelham Union Free School District – Reserve Funds (2015M-366)
… July 1, 2014 through September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The District, which operates six … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Schedules of Employer Allocations and Schedules of Pension Amounts
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2015 & 14
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2015.pdfIRS Pension Limitation – Special 20- and 25-Year Plans
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, … over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically adjusted …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, … over $290,000 from April 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfAccounts Payable Advisory No. 7
… Units must ensure there is a unique invoice number for each voucher. For information on how to process payments to Barnes and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsExamples 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-assets