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Management of Unexpected Delays and Events During Winter 2017-18 (2017-S-37)
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s37.pdfManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37) 90-Day Response
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s37-response.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its … ages of three and five years. During the 2014-15 school year, Through Ages served 198 students. Through Ages also …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1264
… they determine that an employee is either not entitled to claim exempt status, or is not entitled to claim more than a specified number of withholding allowances. The lock-in letter informs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockExamination of Island Peer Review Organization
… Findings We found the Department approved payments to IPRO for subcontractor expenses that were not allowable under the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationTown of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Court’s financial … January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately … fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of unpaid …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Lake Pleasant Central School District - School District Website (S9-19-36)
… Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website … action. … Determine whether the Lake Pleasant Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Saranac Central School District - School District Website (S9-19-30)
… results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Grand Island Central School District - School District Website (S9-19-31)
… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal … students to Kids Unlimited and pays for its services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … all projects prior to approval or monitor the performance of businesses that received financial benefits. Officials did … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fState Agencies Bulletin No. 831
… To advise agencies of the new automated print process for Form W-2C. Affected Employees Employees whose previously … by OSC. Background In order to streamline the process and for compliance purposes, agencies are no longer required to … request. Form W-2C adjusts an employee’s wages reported for a previous calendar year. The correction is necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately … $2.1 million. Key Findings Town officials could not monitor each district’s financial operation because the …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Allen - Town Clerk Fees (2016M-28)
… was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015. … Background The Town of Allen is located in Allegany County and has a population of approximately 450. The Town is … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28V.2 Governance – V. Chart of Accounts (COA) Governance
… deployment issues, and receives input from the Program Director and Managers, working in consultation with the … See Note Project – ID No Yes Project – Activity No Yes Tree Updates Yes Yes NOTE: Program values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of approximately … and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Unified Court System Bulletin No. UCS-126
To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-126-prepaid-legal-service-benefit-ucs-employees