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State Agencies Bulletin No. 1930
… Affected Employees Employees who perform activities outside their normal work duties related to the ERAP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… transport, process, dispose of, sell, store, convey, recycle, and deal with ... solid waste and any products or …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Special Disability Benefits – Special 20- and 25-Year Plans
… the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical … benefit. Police officers who are permanently disabled by heart disease, and who passed a physical examination upon … reveal any evidence of disease or other impairment of the heart, may be eligible for an accidental or performance of …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… with personal checks and were not all remitted to the Business Office for deposit. System users were granted access … access rights (administrative rights) to the financial application, we found that the School Business Executive has been granted administrative rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in … last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. … continue to monitor the economic factors impacting sales tax when estimating their own revenue projections for the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberElba Central School District – Financial Condition (2013M-240)
Elba Central School District Financial Condition 2013M240
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Optional Service Credit Purchase Payments – Enhanced Reporting
… members choose to purchase credit for additional previous public service, they have the option to pay the required … tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through payroll deductions, you will … Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase deduction amount …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards … The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Wage Subsidy and Transitional Employment Programs (Follow-Up)
… in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - 58 ). Background The … fringe benefits paid to participants during the subsidized employment period). For each participant, contractors make … pending the participant’s retention in unsubsidized employment for 90 days after the subsidized period. Each …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… the New York City Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also determined if ACS sufficiently monitored contractor performance before … the three fiscal years ended June 30, 2013. We found that ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followSelected Employee Travel Expenses
… not for legitimate business purposes or lacked adequate assurance that the charge was solely for legitimate business …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Bright Start provides preschool special … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExamination of Outstanding Premiums
… In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key Findings NYSIF may … to participate in the program. For example, NYSIF received DOB approval to participate in SWOP. In addition, NYSIF …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 through October …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overestimated expenditures and appropriated fund balance that was not used. Total fund balance has increased by $6.3 million from 2013-14 through …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data