Search
2019 Financial Condition Report – 2019 Financial Condition Report
… help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2019-fcrDriver Responsibility Assessment Program
… of Motor Vehicles (Department) has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees due from violators and that it suspended the licenses, or the privilege to … identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programAffordable Home Ownership Development Program
… grant managers are awarding grant monies to existing and prospective homeowners in compliance with Program … covers the period February 2012 through October 2013, and focuses on grants awarded to eight metropolitan … was established to promote homeownership for low- and moderate-income individuals and families and to stimulate …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programOpinion 90-34
… FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); … INSURANCE LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not … by a special law. You ask whether an emergency rescue and first aid squad within a village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 95-12
… in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State … chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State … §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 971
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for either the Department of Transportation or the Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainDisposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… between a town on behalf of a fire protection district and an incorporated fire company is subject to a public … protection contract between an incorporated fire company and a town on behalf of a fire protection district is subject … an incorporated fire company maintaining adequate and suitable apparatus and appliances, for the furnishing of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 99-13
… processing the permit and inspecting and regulating the site were greater for this type of structure. You ask whether … inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … for processing a permit and inspecting or regulating the site were greater for that type of structure (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Village of Airmont – Claims Auditing (2024M-1)
… audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims … claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Shenendehowa Central School District – Longevity Payments (2023M-165)
… employees separating from service were accurate, supported and approved. Key Findings District officials did not … employees separating from service were accurate, supported and approved. District officials did not accurately … by the Shenendehowa United Supervisors’ Association (SUSA) and Management Confidential collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… Office of General Services (OGS) for use by State agencies and other authorized users. State Finance Law requires … agencies use centralized contracts to purchase commodities and services that meet agencies’ requirements with respect to form, function, and utility. Information about the use of specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsCampbell-Savona Central School District – Student State Aid (2024M-79)
… claimed New York State (State) aid for special education and homeless students. Key Findings District officials did … of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … procedures for claiming special education public placement and homeless students, or submit for all aid identified by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Town of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, new Reveal reports will … Spec panels to the Weekly Deduction Amount, Account Number and Court Officer fields only. The NBEN745 will list any … reports will be in alphabetical order within each agency and list one employee to each page. Page numbers are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersReal Estate Advisory Committee
… Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … the investment will not be presented to the Comptroller and cannot be made by the Common Retirement Fund. Louis M. …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeMedicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-012424.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdf