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Quality of Internal Control Certification
… the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and … State agency and public authority to certify compliance with the Internal Control Act by April 30 of each year by …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… in non-reimbursable OTPS costs; and $7,495 in employee bonuses that were not in compliance with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOversight of the STEM Incentive Program (Follow-Up)
… of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive … the Program Our initial audit report, which was issued on November 28, 2018, determined if the Higher Education … Incentive Program (Program) to ensure recipients were in compliance with the Program rules and regulations, and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCity of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … Council adopted a local law to override the tax levy limit in 2017. Key Recommendations Be mindful of the constitutional …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20County of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of East Hampton - Budget Review (B21-7-11)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Town of Stafford - Procurement (2018M-134)
… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Nyack Union Free School District – Network User Accounts (2021M-113)
… and monitored. Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a … to officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Compliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State government entities possess … to be in full compliance by December 2019. As of June 16, 2021, there were over 5,280 data items on Open Data. Open … 14, 2013 and had 22 data items on Open Data as of June 16, 2021. We issued our initial audit report on April 8, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State government entities possess large …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… public dissemination of publishable State data maintained by covered State entities (generally, those headed by individuals appointed by the Executive). EO 95 implementation was phased in …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Open Data into its ongoing core business planning and strategies. However, since then, ORDA has taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… public dissemination of publishable State data maintained by covered State entities (generally those headed by individuals who are appointed by the Executive). EO 95 implementation was phased in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followPanama Central School District – Procurement (2024M-73)
… and services in a prudent and economical manner, in the best interests of taxpayers and that procurements were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Comptroller DiNapoli Releases State Audits
… programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $5,394 … in ineligible food costs, $2,337 in ineligible costs for consultant services, $2,309 in non-program-related costs, … Auditors examined 138,962 individual high-risk PTF Credit payments totaling more than $75.9 million. They identified …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1264
To inform agencies of the new procedure for processing Internal Revenue Service IRS notices 2800C Lockin Letter 2808C Lockin Modification Letter and 28
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockSchodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Compliance With the Enough is Enough Act
… and prosecuted. The Act amended the Education Law to add Article 129-B, which requires colleges and universities … Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and … must receive a copy of relevant rules and policies adopted by institutions and their annual certifications of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 902
… W-2s. OSC will no longer supply, and agencies will not be required to stock, blank forms for this purpose. Replacement … will continue to access the data to reissue a Form W-2 from the NPAY731 (W-2 Audit Report) Control-D report. During … year and the .PDF fillable W-2 will appear. Agencies are required to fill in the Adobe .PDF form using the exact data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007