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Management of Selected Special Revenue Funds (2015-S-72)
To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for t
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s72.pdfComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… one-third of what was stolen. The sentencing took place in Rensselaer County Court before Judge Andrew Ceresia. … protect taxpayer resources at all levels of government ." “In an effort to combat public corruption and root out the … Scrap, that paid out in cash. In doing so, he could pocket some extra money without the bulk metal even appearing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… interest in District contracts because he owned a business from which the District purchased awards for student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfBrewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/brewster-2019-235.pdfCayuga County - Procurement and Claims Audit (2018M-274)
Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-274.pdfeBay Board Diversity Letter
eBay agreement to include gender and racial diversity among the qualities its seeks in its board members.
https://www.osc.ny.gov/files/press/pdf/ebay-letter.pdfTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
Determine whether the Board provided adequate oversight of the disbursement process and whether the Supervisor maintained accurate accounting records / reports.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-87.pdfState Agencies Bulletin No. 1852.1
… should be processed in PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for … to reflect this information in the Form W-2, but provides no guarantee. Late reporting may result in the employee … State Agencies Bulletin No 18521 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City (2018-S-5) 90-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) has appropriate oversight and monitoring controls over its homeless outreach services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s5-response.pdfCUNY Bulletin No. CU-443
… with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees … this payment. Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-443-cuny-nurses-health-specialty-differentialTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period … The purpose of our audit was to review the Towns property tax …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Opinion 90-8
… modified or amended by charter, local law, ordinance, resolution or regulation. The city charter provisions in … performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412XVI.4.A Cash and Investments – XVI. Financial Reporting
… institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout … of external investment pools, money market funds, bond mutual funds, and other pooled investments of fixed-income … above. Investments in external investment pools, open-end mutual funds, and securities underlying reverse repurchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVillage of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a formal certification and use … To participate in the Office of the State Comptrollers OSC Quick Contracting Program for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionFairport Central School District - Payroll and Employee Benefits (2023-118)
… paid employees and properly calculated employees’ leave accruals. Key Findings District officials generally … we tested accurately and properly calculated their leave accruals. However, we found one of the five employees … paid employees and properly calculated employees leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Shareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ … and the Church Commissioners for England, asks the company to assess and report on how its business model will be …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-change