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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
… Management representatives are required to conduct yearly on-site assessments of the development’s physical condition … one restaurant. This Board-held account was not included on Sunnyside Manor’s general ledger and audited financial …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 97-6
… to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6About the Record of Activities – Reporting Elected and Appointed Officials
… through April than she does for the rest of the calendar year. What months should she use to complete her ROA? Our … through April than she does for the rest of the calendar year. What months should she use to complete her ROA? If an employee, like a tax collector, works all year round but has a busier season, he or she should keep an …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … fund may be established and moneys expended therefrom for the construction of any improvements the town board … You ask whether a capital reserve fund may be established for the construction of a type of improvement provided …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction … of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1260
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesTuition Assistance Program – LaGuardia Community College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … business, liberal arts, and computer science. LaGuardia’s student enrollment at the time of our audit approximated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and … 14 awards totaling $25,011 that school officials certified in error. Key Recommendation The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #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-operationsStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … officials did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for … indicates its approval by affixing each member’s signature on the warrant and on each attached invoice; however, the Board has no process …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Program Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… period June 1, 2012 through February 3, 2016. Background In October 2013, the Department launched a state-based … State of Health, to help New Yorkers shop for and enroll in health insurance coverage. Since 2010, the Department has …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTuition Assistance Program – College of Westchester
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … Corporation: Tuition Assistance Program – DeVry College of New York (2014-T-2) State Education Department: Higher Education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAccounts Receivable Collections
… includes the Civil Recoveries Bureau (Bureau). The Bureau is responsible for collecting accounts receivable that state …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4