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Easter Seals New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … offers a wide variety of services to children and adults with disabilities and special needs including, but … year, Easter Seals NY charged 3.519 full-time equivalent teacher assistants (costing $111,550) to a preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Child Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfTown of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … due to issues relating to leave time. Employees did not record their work time in a consistent manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Train On-Time Performance
… Purpose To determine whether the Metropolitan Transportation … City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s … Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than half the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performancePelham Union Free School District – Information Technology (2021M-134)
… comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s … of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this … AC-230, agencies are reminded that payroll checks should not be returned to OSC if either of the following situations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksSaratoga County – Financial Condition (2013M-235)
… costs to run the facility. The total general fund balance decreased 41 percent, from $24.7 million at January … for a total of $13.7 million. While this decline in fund balance was planned by County officials to help keep property …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235RFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Services for Length of Service Award Programs as detailed in the solicitation available via the links below. The … through the following links: Request for Proposals , in PDF Attachment F , in PDF Forms Only , in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 …
https://www.osc.ny.gov/procurement/rfp0010Town of Cherry Valley – Financial Condition (2016M-212)
… center and allocate direct and indirect costs so the Board can properly evaluate the impact of the health center on the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212SUNY Bulletin No. SU-164
… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the … Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, … funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialState Agencies Bulletin No. 865
… with instructions for the review of employees who claim exempt from Federal and/or State tax withholding for the current tax year Affected Employees … who claim exempt from Federal withholding must file a new Form W-4 (Employee’s Withholding Allowance Certificate) by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingImproper Managed Care Payments for Misclassified Patient Discharges (2021-S-8) 180-Day Response
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (2021-S-8)
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8.pdfAccess Controls Over Selected Critical Systems (2017-S-56) 90-Day Response
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56)
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56.pdfDeveloping an Effective Fund Balance Policy
Please print out the slideshow presentation prior to the webinar to following along for valuable information on how to develop an effective fund balnce policy.
https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-012319.pdfDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… 31, 2014. “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The … generate strong positive returns. The financial markets have given investors a wild ride the last few years but our …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Hume – Financial Management (2014M-333)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual operating results …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333