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Oversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services … overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations. The … To determine if the Office of Children and Family Services OCFS is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthState Agencies Bulletin No. 1810
… is greater, using Action/Reason code TER/STE . Control-D Reports Available After Processing The following Control-D … regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearGreenburgh Central School District – Procurement (2024M-147)
… to 32 vendors for time and materials contracts during our audit period. Audit Summary District officials generally … contract or bid terms. District officials agreed with our recommendations and indicated they have initiated … in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Opinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … Economic Snapshot of Bedford-Stuyvesant confirms what local residents and business owners have been witnessing …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to … these financial statements are numerous and varied. They have different objectives and use the financial statements … between governmental and business-type activities have not been eliminated. Governmental activities, which normally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services Assets from derived tax revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesThe Tourism Industry in New York City
… Employment in the tourism industry declined by 89,000 jobs (31.4 percent) to 194,200 in 2020, from a record 283,200 … jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 percent of private sector … $9.3 19.4% Arts, Culture & Entertainment $5.6 11.7% Local Transportation $8.5 17.7% Miscellaneous $0.5 1.0% Total $47.9 …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityThe Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five … New York State has seen a concerning surge in hate crimes over the last five years with …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Unified Court System Bulletin No. UCS-122
To notify agencies of a new voluntary insurance deduction code
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, … Moriah Central School District Internal Controls Over Leave Accruals 2014M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five schools with approximately 2,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andState Agencies Bulletin No. 275
… tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… was to determine whether District officials ensured that new employees’ paperwork was adequately completed, processed … affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school year, which … weaknesses with the completion, processing and filing of new employee paperwork for the 37 new employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189SUNY Bulletin No. SU-313
… 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseMassapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309