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Town of Ellery – Justice Court (2014M-269)
… The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court … to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective … NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction Code 545 continues to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Continuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations … for major unexpected events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services … To determine the adequacy of State agencies continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningTaxable Travel
… rent inspections throughout the New York metropolitan area. The objective of our examination was to determine … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelImproper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followCollege of Nanoscale Science and Engineering – Network Security Controls
… nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers … Audits/Reports of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsInspecting Highway Bridges and Repairing Defects
… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingHuman Resource Practices (Follow-Up)
… York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community Campus), and over 80 outpatient clinics …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followHousing Assistance – Federal Funding and New York
… housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … cost burdens in a state where 51 percent of renters were rent-burdened and 28 percent were severely rent-burdened in 2023. Severely rent burdened households pay …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… Port Jervis and the Towns of Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and Mamakating in Sullivan County. The elected nine-member Board is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report … Central School Districts Districts progress as of August 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38