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Length of Service Award Programs (2014-MS-1)
… and retention of volunteer firefighters. The fire district or municipality that sponsors a LOSAP is required to … was not subsequently awarded to volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… government for up to 50 percent reimbursement. There is no law that sets the amounts that counties should pay for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Accuracy of Reported Cost Savings
… Office of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsAccounts Payable Advisory No. 3
… through regional offices located at various addresses in New York State (e.g., entities such as Time Warner Cable … These vendors and their unique requirements are included in the Guide to Financial Operations (GFO), Chapter XII - … to select an address on the Payments tab will result in the system populating the default address associated with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … $4.3 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Examination of Superstorm Sandy Expenses
… (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was not recovered. This includes approximately …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesXV.4 Overview – XV. End of Year
… Agencies will not have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) … at the end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain … end of March, submitted via bulkload and not approved by OSC will continue to be deleted if they reference a purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Accounts Payable Advisory No. 70
… to process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Agencies Bulletin No. 1784
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and … administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is … the Project’s costs have grown to more than $4.7 million. Change orders totaled more than $800,000, $438,000 of which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… up by $187.4 million (13.0 percent). The increase is largely attributable to: Certain economic development …
https://www.osc.ny.gov/reports/finance/2021-fcr/capital