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Food Metrics Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the two … Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food … (OGS) and the Department of Agriculture and Markets to develop regulations, establish guidelines, and provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
The former treasurer of the Le Roy FD and the Firemens Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by pocketing cash writing unauthorized checks to himself and his personal business and making electronic transfers to pay his credit card and cell phone bills
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsCUNY Bulletin No. CU-547
… CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … plans. To assist agencies, OSC has developed a draft letter template that agencies can use to satisfy notice requirements to an employee. OSC will continue issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… NYS (SS/Medicare Deficiency) will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … plans. To assist agencies, OSC has developed a draft letter template that agencies can use to satisfy notice requirements to an employee. OSC will continue issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to … 2014, Baker Victory reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool … used to allocate costs Key Findings We identified $155,303 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports … of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual … whether the costs reported by Whispering Pines Preschool Inc Whispering Pines on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualOversight of Weights and Measures Programs (Follow-Up)
… to ensure the accuracy of product contents indicated on labels; and gasoline and diesel fuels sold for use in motor …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followSelected Aspects of the Migrant Education Program
… temporary or seasonal employment in an agricultural or fishing activity as a principal means of livelihood. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programVillage of Skaneateles – Claims Auditing (2024M-68)
… Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly … and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board (Board) did not audit all claims before payment. Additionally, some claims were not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Opinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION LAW, §305(14); GENERAL MUNICIPAL … Whether the school district based solely on the allegations of these residents may find the bus company not to be a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation (Department) requirements for classifying, reporting and repairing bridge defects. … did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 Safety Conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… for Needy Families (TANF) program provides assistance and work opportunities to needy families by granting states the … requires New York State to engage individuals in countable work activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public or private not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followLaurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Sackets Harbor Central School District - Information Technology (2019M-208)
… network user accounts and adequately restrict user permissions to the network and user computers based on job … the network and user computers. Evaluate user accounts and permissions and ensure unneeded user accounts are disabled and unnecessary permissions are removed. Develop a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Oversight of Homeless Shelters (Follow-Up)
… The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately overseen … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followInternal Control System Components
… with the Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the … review program. Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: Internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSelected Financial Management Practices
… The audit covers from April 1, 2010, through September 26, 2013. Background ORDA operates the Whiteface and Gore … and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre … Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… risks ahead. I commend the Mayor and the City Council for increasing the city’s reserves in recent years.” … also expects securities industry profitability to decline for the fourth consecutive year. The city’s FY 2017 budget is … pension contributions beginning in FY 2018 to make up for the shortfall. The city anticipates $731 million from the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOversight of Transportation Services and Expenses (Follow-Up)
… impairment, driving violation, or the suspension or revocation of their license. Key Findings DOCCS officials …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-follow