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Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance … officials at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit … contracts where the same contractor is party to a new contract (either alone or in a joint venture). Issues …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and … an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesDivision of Housing and Community Renewal Bulletin No. DH-93
… increase the biweekly deduction for Dues (Code 224) based on the annual salary amounts as follows: Annual Salary … part-time, annual salaried employees are calculated based on the employee’s part-time percentage. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseImproper Payments to a Dentist (Follow-Up)
… made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit … which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health … for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background Our initial audit report, which was issued on September 15, 2011 … from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… to maintain contemporaneous, complete, acceptable, and verifiable records necessary to support Medicaid payments … or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followFreeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49SUNY Bulletin No. SU-59
… if an employee who works in more than one agency is in dual employment status (total of all jobs is less than, or … the following order: Insert a row in the Job Data 1 panel, with the effective date of the percentage change (Data … the part-time percent field in the Job Request 2 panel. Dual Employment/Extra Service If an employee works in more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisEnforcement of Mitchell-Lama Surcharge Provisions
… appropriately assessed and collected at Mitchell-Lama housing developments supervised by the New York City Department of Housing Preservation and Development (HPD). This audit … at MitchellLama housing developments supervised by NYC HPD …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsCase Management (Follow-Up)
… of the eight recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program … ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … Update the travel policy to include specific allowable lodging and meal rates and communicate it to District personnel. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … County. The Board of Fire Commissioners consists of five elected members and is responsible for the District’s overall … completed by the District’s hourly employee and designate someone other than the Secretary-Treasurer to review payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … for any potential increased costs associated with settling the CBAs. The City's proposed budget is not in … any of the CBAs are settled in 2017. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followTown of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases brought before it. The Town … (Justices’) principle duties involve adjudicating legal matters within the Court’s jurisdiction and administering …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014