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Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in connection with the administration of Article VI and … our audit pursuant to legislative mandates included in these statutes, which direct that the Comptroller and the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … to contractors employing OMH consumers. Under the New York State Labor Law, contractors must pay prevailing wages for … the work is performed to certain employees performing work on a public works contract. Janitorial workers are included …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawVillage of Endicott -- Budget Review (B17-4-7)
… in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … for the next succeeding fiscal year. Key Findings Based on our review, the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7IX.7.A Funds – IX. Federal Grants
… will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be discussed … adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund … Insurance Occupational Training 26000-26049-Federal Employment and Training Grants CAPITAL PROJECTS FUNDS-FEDERAL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… The City is governed by its Charter and other laws of the State of New York. The Common Council, consisting of five … more CDBG funds than properly authorized, spent funds on items that are not eligible under the CDBG program, and … program, including a review of periodic status reports on grant activity. Enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period … 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is … which is currently comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees based primarily on high rental car expenses. One employee was selected because of … employee, we found that mileage reported on the rental car company receipt exceeded expected work-related mileage by …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … reconstructed or acquired, or equipment to be acquired, on behalf of an improvement district or other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-73X.4.D Location – X. Guide to Vendor/Customer Management
… account). To designate the payment method for a voucher, online agencies must navigate to the Location tab on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… Drugs (Report 2019-S-45 ). About the Program The State’s Medicaid program is administered by the Department of … drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… (MOU) between New York City and the U.S. Department of State (DOS) sets forth the parking program and procedures … plates. These amounts due include $15.6 million, based on the MOU for summonses issued before November 1, 2002. Key … entered into judgment. Communicate with issuing agencies on ways to reduce the number of errors in summonses, such as …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesClaryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Vendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationBOCES Milk Bidding (2018-MS-2)
… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … Develop and implement comprehensive written procedures for time and attendance. Require that all employees complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did … contracts and price comparisons. Ensure compliance with all DASA requirements. School officials generally agreed with … and services and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allEast Moriches Union Free School District – Budget Review (B7-14-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8