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Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfMotor Vehicle Financial Security and Safety Responsibility Acts - Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7)
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response.pdfMotor Vehicle Financial Security and Safety Responsibility Acts - Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7)
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7.pdfEarly Childhood Education Center - Compliance With the Reimbursable Cost Manual (2014-S-35), 90-Day Response
We conducted an audit of the expenses submitted by Early Childhood Education Center to the State Education Department for purposes of establishing the preschool
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s35-response.pdfState Education Department: Early Childhood Education Center - Compliance With the Reimbursable Cost Manual (2014-S-35)
We conducted an audit of the expenses submitted by Early Childhood Education Center to the State Education Department for purposes of establishing the preschool
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s35.pdfReview of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… not include the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated … include only year-to-date information and do not provide detail for the current month’s activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andOrange Lake Fire District – Budgeting Practices (2015M-146)
… comparing the previous year’s completed financial activity with the current year’s modified budget and the upcoming …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLump Sum Payments – Enhanced Reporting
… code . Lump Sum Payments at Separation or Retirement You will receive a notification through Retirement Online to … a lump sum payment for up to 30 unused vacation days can be included in the pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEaton No. 1 Fire District – Board Oversight (2024M-4)
… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the Secretary- … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0State Agencies Bulletin No. 1837.3
… with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveAlbany Water Board – Software Management (2020M-159)
… Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesHamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, … capital plans. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 disbursements totaling … Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling … incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, … The Long Island Rail Roads LIRR limited plans for handling …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-track