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Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… performance goal of at least 90 percent. Auditors examined what caused more than half of the almost 500,000 train delays from … parts. However, when auditors reviewed “rolling stock” on 20 lines they found that the oldest cars on the C line had a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackState Agencies Bulletin No. P-809
New Ins Ded Program for PEF
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-809.pdfState Agencies Bulletin No. P-741
New Ins Ded Program for PEF
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-741.pdfState Agencies Bulletin No. P-862
New Insurance Deduction Program for PEF
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-862.pdfState Agencies Bulletin No. P-910
New Process for Direct Deposit Stub
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-910.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfThe Norman Howard School - Compliance With the Reimbursable Cost Manual (2012-S-18)
To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s18.pdfTown of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the bookkeeper.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/alfred-2021-99.pdfVillage of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Village’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/maybrook-2020-54.pdfTown of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Princetown – Claims Auditing (2015M-50)
… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfXVI.4.A Cash and Investments – XVI. Financial Reporting
… credit quality ratings of external investment pools, money market funds, bond mutual funds, and other pooled investments … and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions and other inputs subject to management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 875
… equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … 1/1/09. The Action/Reason codes of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC also will … using the action/Reason codes of Pay Rate Chg/CSL (Correct Salary). Control-D Report The following Control-D report will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseDecarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfTown of Hadley – Claims Auditing (2015M-198)
… internal controls over the Board’s claims audit process for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Finding The … the goods and services were received and the claims were for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Opinion 94-15
… funds, including donations made to a school district from private sources in the form of gift, grant or bequest, … officer or other officer of the local government, and not required for immediate expenditure, in special time deposit … are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to reflect asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … will appear in the area of the Travel and Expense module called My Wallet. The employee will be responsible for … of this Chapter. Reconciling Charges for Employees who are Under Investigation Agencies should inform OSC when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation