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CUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, … explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFinancial Condition and Selected Expenses (Follow-Up)
… racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSchool Districts’ Energy Performance Contracts (2013-MR-1)
… reports to the following school districts: Downsville Central School District [pdf] , Eldred Central School District [pdf] , Fallsburg Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because … remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, … post the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Collection of Medicaid Accounts Receivable (Follow-Up)
… was issued on September 9, 2010, examined whether the Department of Health (Department) effectively recovered … accounts receivable due from inactive providers and seek recovery of accounts receivable that were owed by providers … the Department ensure its procedures and practices address the recovery of all accounts receivables identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSecurity Over Electronic Protected Health Information (Follow-Up)
… Over Electronic Protected Health Information (2014-S-67). Background Our initial audit report, which was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly … in this review. Other Related Audits/Reports of Interest Office of Information Technology Services: Security and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … health clinics. These facilities are required to operate in compliance with architectural codes and safety regulations … efficiently and effectively ascertain what waivers were in place at a given facility, nor could it identify the code …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC … Compliance With the Reimbursable Cost Manual (2015-S-48) Story Place Preschool, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… special education provider located in Utica, New York. UCP provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualOpinion 91-22
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Roosevelt Fire District – Length of Service Award Program (2025M-40)
… well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require investment … audit process, to help protect the benefits earned by the volunteers for service to their communities. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections … balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, … that, if implemented, will help the Clerk and Board improve collection records, procedures and oversight. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Security Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow