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Child and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Agencies Bulletin No. 2158
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. Note: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Ocean Beach – Credit Card Usage (2022M-206)
… is intact, before approving claims for payment. Seek reimbursement for any charges that are not Village-related. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 … directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to request verification of the agencys …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Amenia – Leave Accruals (2013M-361)
… members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Comptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
Article 15A of the Executive Law signed into law on July 19 1988 authorized the creation of an Office now Division of Minority and Womens Business Development to promote employment and business opportunities for minorities and women on state contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateTown of Albion – Supervisor’s Records and Reports (2024M-111)
Determine whether the Town of Albion Town Town Supervisor Supervisor maintained complete and accurate accounting records and provided reliable financial reports to the Town Board Board
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12State Agencies Bulletin No. 2267
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. … providing the correct address prior to November 15, 2024 . Changes to the agency name field must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5