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Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsHomeowners Association, Inc.
… Inc. (Homeowners) expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 37,900 refunds totaling almost $480 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… of implementation of the five recommendations included in our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … the actions taken by the Thruway Authority (Authority) in monitoring and reporting on the status of the project …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsReview of Growe Technologies Inc.
… and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for … health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a subsequent, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Agencies Bulletin No. 2152
… and escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned Property Law … uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State agencies to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCUNY Bulletin No. CU-767
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 13, 2023. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… billion. The budget includes operating and debt service funding of $733.8 million for the Yonkers Public Schools … million, such as appropriated fund balance, one-time State funding, and sale of property, to balance its budget. The … at a level that will provide the City with adequate funding for any significant unforeseen costs. … The purpose …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick Draw tickets. “Every day, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was … Center (WNYRIC) monitored the District’s bandwidth usage, and the District provided a system for users to submit … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed 1,790 claims, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required … environment and are also subject to depreciation and/or the modified approach as a method to reflect asset condition. … recording capital assets in the Statement of Net Position is to record the value of these assets, as reduced by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … governing the operation of all transportation facilities used by pupils; (b) establish training and safety technique … school bus drivers, monitors, and attendants statewide, as well as safety training requirements. As part of these …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Internal Controls Over Selected … global missions across unified air and land operations in support of our communities, State, and nation. The DMNA … a system of internal control and to promote accountability in government. Under provisions of the Division of the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… must have been assigned a unique employee identification number through the payroll system. Requests for reimbursement … each expense report must include a unique identification number (Report ID), regardless of the General Ledger Business … fail due to duplicate numbering. Agencies should contact the SFS with any questions on the proper numbering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency funds, etc. The State Comptroller must ensure compliance with SFL §111 that provides that no money in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview