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Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingNortheast Central School District - Payroll (2018M-140)
… a combination of manual and computer assisted auditing techniques (CAATs) to review payroll records for all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Broadalbin Youth Commission - Financial Operations (2018M-19)
… municipalities entered into an intermunicipal agreement to govern the Commission. Collections were … officials did not enter into a written intermunicipal agreement. The Board cannot ensure all collections were … Key Recommendations Enter into a written intermunicipal agreement. Issue press-numbered duplicate receipts for any …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Ulster County – Financial Condition (2014M-27)
… September 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has a population … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Crown Point Central School District - Claims Auditing (2018M-76)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Unified Court System Bulletin No. UCS-177
… Questions To obtain authorization forms or eligibility information, contact Empire State Planning Group, Inc. at 1-877-377-4420. When prompted, select option 2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeOpinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … purpose of the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All employees who are appointed … above the statutory hiring rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United … Empire Plan Drug Rebates (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides … To determine the implementation status of 2 recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… prevention and deterrence to detection and prosecution. For example, our analysis of prescription data identified … more than 325,000 prescriptions filled over 565,000 times for controlled substances such as Oxycodone (OxyContin), … recommendations: to review the identified prescriptions for potential investigations; enhance routine data analysis; …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followDiNapoli Releases Year-End State Cash Report
… 0.4 percent from last fiscal year, according to the state cash report issued today by State Comptroller Thomas P. … DiNapoli said. "The state remained in a strong cash position starting the new fiscal year, because of … . DiNapoli's office issues a state cash report every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportCompliance With the Clery Act
… (SUNY) 29 State-operated colleges accurately reported crime statistics and published other relevant security and … Act-related guidance and training. The audit covered the crime reporting component for calendar year 2012. Background … Act, which requires colleges and universities to disclose crime statistics and security policies to help the public …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, … monitoring and enforcing safety conditions of amusement park and fair rides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyImplementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Payroll (2015M-353) Officials did not establish adequate … Ravena-Coeymans-Selkirk Central School District – Payroll (Albany County) Payments are supported by district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Oversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. New York's … by the Department and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter … at 0.375%. The use tax is imposed on taxable items or services used in New York when a sales tax has not been …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Albion Central School District – Financial Management (Orleans … were communicated confidentially to officials. Frewsburg Central School District – Extra-Classroom Activity (ECA) and … accounting records were not properly maintained. Holland Central School District – Claims Audit (Erie County) The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsEthics Oversight (2020-MS-1)
… . Audit Objective Determine whether local governments used resources to implement certain ethics oversight … Determine whether local governments used resources to implement certain ethics oversight standards …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor