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Lincoln Fire District – Financial Activities (2012M-228)
… Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Department of Transportation Bulletin No. DOT-27
… CSEA Operational Services Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the … Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-29
… the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the … Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-29-2016-shift-lump-sum-payment-winter-maintenance-seasonAm I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli … rightfully theirs." To date, DiNapoli's office has paid out 4.9 million state tax refunds totaling $4.8 billion in … numbers and intentionally misstating deductions. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Parkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead … the municipality must receive prior authorization from the New York State Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… of Health's eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed … The Department's eMedNY computer system processes Medicaid claims submitted by providers for services rendered to … it generates payments to reimburse the providers for their claims. During the six-month period ended September 30, 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Security Over Electronic Protected Health Information (Follow-Up)
… four recommendations included in our initial audit report, Security Over Electronic Protected Health Information … (Institute) had established a highly developed information security program to protect the electronic protected health … meet Health Insurance Portability and Accountability Act security requirements. In addition, the Institute had …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … (TANF) block grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care Entitlement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the … 2015 totaling more than $10.1 million were overfunded or unused by approximately $2.7 million and the District could … evidence that debt reserve has ever been used towards debt service payments since the District first reported this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… officials appropriated fund balance each year, none of it was needed because District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362State Agencies Bulletin No. 1118
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Wage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followAccuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three … report, which was issued March 29, 2011, our objective was to determine whether the New York City Department of … without sufficient documentation under SED guidelines to support a discharge classification. Specifically, when we …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash or liquid assets that … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2135
… inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services … (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty … Code HZ4). Effective Dates The increases to Hazard Duty Pay were effective as follows: Pay Cycle/PP Type Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … a Commissioner. The audit included seven recommendations to help the Board improve its oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-november