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Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxForms and Templates
… for Professional Audit Services for Fire Districts [docx] Part 85 Application for Permission of State Comptroller [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesExamination of Unemployment Insurance Benefits 2016 Annual Report
… of our examination were to determine if payment requests and payments DOL approved were appropriate , and if DOL … we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportManagement of Energy Consumption
… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date … in the Town’s response. … Determine whether the Town Supervisor Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Operational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall ascertain the total amount of … that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are financially …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Selected Aspects of Incident Intake and Investigation
… for people with special needs who are served by six State Oversight Agencies (SOAs) and more than 3,000 SOA … incidents involving persons receiving services in State facilities or provider agencies. The Center maintains … 400, which includes 136 investigators located across the State. As of September 2, 2015, Center records showed that, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (publication of minutes of meetings); (publication of State Comptroller's report of examination) TOWN CLERK -- … of minutes of town board meeting); (publication of State Comptroller's report of examination) TOWN LAW, §§30, …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Area #1 – IT Policy – Information Technology Governance
… policies should include: Breach Notification – New York State Technology Law (State Technology Law) requires municipalities and other local … affected individuals. Data Security and Privacy – New York State Education Law (State Education Law) and the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, … enrolled in Medicaid. At the time of the audit, there were 53 MCOs that offered 81 different plans; United … of MCO payments attributable to excluded providers because many MCO encounter claims (totaling about $445 million) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 percent. … billion) of total personal income. FIGURE 1 – New York State Quarterly Personal Income by Component, … of the Budget (DOB) projects personal income in New York State will decline by 0.6 percent over the course of State …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: MTA Financial Outlook in Precarious Balance
… will create escalating challenges with limited time for the authority to solve them. “The MTA is the engine that … a dangerous practice of long-term borrowing to pay for short term needs like cleaning and maintenance. Of … to cover operational costs runs the risk of reducing funds for the MTA’s badly-needed capital investments. Additional …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceRestrictions on Consecutive Hours of Work for Nurses
… is charged with protecting workers in New York State. Section 167 of the New York State Labor Law – referred to as the Restrictions on … does not investigate nurse overtime complaints for State agencies on a timely basis. The Worker Protection …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesSUNY Bulletin No. SU-141
… of the Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) and … 30, 2007. Note: Effective the paycheck dated 8/22/07, the State University of New York College of Ceramics at Alfred … of Ceramics are no longer paid through the New York State payroll system. Effective Date(s) SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increase