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Hamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Background The Syracuse Industrial Development Agency is an independent public benefit corporation established by a … the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and serves approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and … limit because it includes a tax levy of $22,922,337, which is within the limits established by law. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Unified Court System Bulletin No. UCS-163
… Uniform Allowance and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 … upon return from leave, provided the return to the payroll is prior to 5/31/11. Eligible employees on Workers' … OSC will notify OCA when the automatic processing is completed. Employees in Negotiating Units SR, SY and S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andComptroller DiNapoli Releases Annual Review of MTA Finances
… annual report on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli said. “As everyone … and transparency and openness with all stakeholders is essential. If it fails, the consequences could be felt for …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesAccrued Payments and Leave Credits – When Employees Retire
… and submit the Accrued Payments and Leave Credits page for the employee. If the employee has more than one … row that populates in the table, verify the information is correct and make adjustments if needed. When making … to separate earnings information out or delete a row that is not needed. However, if only one row prepopulates, do not …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … revenue to Civil Service. As a result, Civil Service is due $2,240,798 in rebates. Key Recommendations Remit …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceV.3.D Accounts – V. Chart of Accounts (COA) Governance
… to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… internal control environment and selected expenditures for the period January 1, 2013 through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and separate … from the Town of Islip, Suffolk County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The … to more than 55,000 households and commercial businesses, is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Agencies Bulletin No. 954
… PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are … to eligible employees: MSB (Mentoring Premium Deaf and Blind) must be used to report the annual amount AMB (Adjust Blind and Deaf Mentoring) must be used to report adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindEnforcement of Mitchell-Lama Surcharge Provisions
… This audit focused on the income affidavits submitted for the 2012 calendar year and related processes. Background HPD is the nation’s largest municipal housing preservation and development agency. Its mission is to make strategic investments that will improve and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory … next year’s budget gap to $6.5 billion. The largest risk is the expectation of $1 billion in recurring labor savings. … The Metropolitan Transportation Authority, which is vital to the regional economy, faces an unprecedented …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… and 8% nationally. In comparison, overall unemployment is currently 5.6% in New York City, and 3.4% in the nation. … city must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be … offer recommendations next year that support full-time, good-paying jobs. Report New York City’s Uneven Recovery: …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … event of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be … The time to think about and plan for IT emergencies is before they occur. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionSlingerlands Fire District – Professional Services (2014M-250)
… District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and … September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately 68,000 and is governed by a five-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals