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Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s70-response.pdfDolgeville Central School District – Fuel Monitoring (2023M-175)
… perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Time and Attendance Practices of Selected Employees
… and attendance records maintained by employees of LIRR’s Richmond Hill Shop when compared to their work production … and reside in New York City during their respective work weeks who are reporting that they reside outside of New York … resided in the State of Delaware, and one individual's home address was in the State of Florida. We determined …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesState Agencies Bulletin No. 1429
… for processing the 2015 CSEA ISU Uniform Maintenance Allowance and 2015 CSEA ISU Work-Related Clothing Allowance. Affected Employees Employees in the Institutional … dated 10/14/15 provide for a Uniform Maintenance Allowance and Work-Related Clothing Allowance, respectively. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingLong Island Association for AIDS Care
… During the period of this examination LIAAC purchased group medical benefits from the Long Island Network of … and dental expenses paid to LIAAC’s related entity and group medical benefits provider, LINCS, which should have … as appropriate. Assess the authenticity of the altered business records LIAAC submitted to support employee medical …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNew York Mills Union Free School District – Procurement (2020M-79)
… with the District’s procurement policy. The purchasing agent did not effectively perform her procurement duties. … who were paid $73,032. Key Recommendations The purchasing agent should oversee the purchasing program and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79State Agencies Bulletin No. 1686
To provide agency instructions for processing the 2018 CSEA ISU Uniform Maintenance Allowance and 2018 CSEA ISU WorkRelated Clothing Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1686-2018-uniform-maintenance-allowance-and-2018-work-related-clothingState Agencies Bulletin No. 1518
… for processing the 2016 CSEA ISU Uniform Maintenance Allowance and 2016 CSEA ISU Work-Related Clothing Allowance. Affected Employees Employees in the Institutional … dated October 4, 2016 provide for a Uniform Maintenance Allowance and Work-Related Clothing Allowance, respectively. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingYork Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund … insurance reserve fund balance of $227,000 which can fund average unemployment expenditures for 78 years. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Agencies Bulletin No. 1359
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and Work-Related Clothing … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L, paychecks dated 12/24/14 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingNYSLRS Fact Sheet
… System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members … 481,747 retirees 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: … just 10 members) Tier 2 joined between July 31, 1973 and June 30, 2009 (34.4% of members) Tier 3 joined between July …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain … complete, accurate and timely financial records and reports, which hindered the Board from monitoring the Town’s … fund balance was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Ephratah – Accounting Records and Reports (2022M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) … OSC issued an audit report 1 that included findings that the Town’s accounting records and reports were incomplete, … and could not be relied on to make financial decisions . The Supervisor has continued to not maintain the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138State Agencies Bulletin No. 824
… for a five (5) or ten (10) year payment for the first time on or after March 31, 2008. Pending passage of Pay Bill # … will implement the new 2007-2011 Agreement between the State of New York and the Public Employees Federation (PEF), … taken for Federal, State, New York City and Yonkers City taxes, Social Security/Medicare, retirement normal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… that were reimbursed excessive amounts due to flaws in the processing and payment of the claims; and $274,390 in … inappropriate Medicaid payments and improve claims processing controls. Other Related Audits/Reports of Interest Department of Health: Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017State Agencies Bulletin No. 1607
… for processing the 2017 CSEA ISU Uniform Maintenance Allowance and 2017 CSEA ISU Work-Related Clothing Allowance. Affected Employees Employees in the Institutional … dated October 02, 2017 provide for a Uniform Maintenance Allowance and Work-Related Clothing Allowance, respectively. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1607-2017-uniform-maintenance-allowance-and-2017-work-related-clothing