Search
Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the … (Division) oversees the establishment, maintenance, and preservation of burial grounds for all not-for-profit … by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision of the State’s Cemetery Board …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… System (SFS). These reports should detail all expenses for the travel event, including expenses that are on the … charges by the employee will result in mandated reimbursement to the Agency by the employee, suspension or … refer to Section 11 - Submitting Travel and Expense Reimbursement Request for Inactive Employee of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… Zone,” where some cases labeled “defective” were filed, meaning they required more information and were not being …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsStreet Construction-Related Permits (Follow-Up)
… Permits (Report 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is … Control (Bureau) is responsible for overseeing all construction-related permitting. The Bureau comprises two … Management (Permit Office) provides customer service for all applicants, registers permittees, reviews and approves …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Agencies Bulletin No. 1006
… Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings … that the teacher is not entitled to receive. Salary Withholding Reporting Salary Withholding for Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Types are established to take advantage of functionality including Standard Activities ( See Section XIX.2.C for additional information … answer YES to the question “Will this project be used to record Federal Grant Spending?”. If other business units have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlState Agencies Bulletin No. 1922
… processing of the April 2020 Lifeguard Retroactive 2% Salary Increase. Affected Employees Employees in the following … will receive the April 2020 Lifeguard Retroactive 2% Salary Increase in accordance with: Chapter 263 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityOpinion 91-27
… bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) … PROPERTY -- Conveyances Generally (authority of county to supersede sale and lease provisions of County Law, §215) … not supersede section 215 of the County Law by local law to authorize the conveyance of real property in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March … is already included in the master file before creating a new entry and did not periodically review and update existing … did not have an IRS W-9 form (Request for Taxpayer Identification Number and Certification) on file for all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … did not apply for all transportation State aid for new bus acquisitions. Club collections were not supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). … Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor that has a classification … This policy, subject exceptions, is applicable regardless of whether the agency intends to pay the vendor with a check, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCUNY Bulletin No. CU-283
… and decrease the biweekly post-tax contribution rates for employees enrolled in the Express Rider Plan for the following deduction codes: Pre-tax Deduction Code 438 : Current Amount New Amount Option A & D $52.50 … for agencies to send to all employees enrolled in this program informing them of these changes. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice and/or asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Middleburgh – Claims Audit Process (2023M-56)
… As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56