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Benefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the … report its assessable expenses related to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of both the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Government-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… not included as program revenues. For prior years’ comparative government-wide data, please see the Statistical …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… which was not provided for in his contract. The Board does not audit the claims nor do they receive an abstract of … limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Herkimer County – Court and Trust Funds (2023-C&T-2)
… funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, … bank holding court and trust money submits an annual certificate of balances to the Treasurer and OSC. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… unpaid dog licenses and report any unpaid fees to the Animal Control Officer for enforcement. Adopt a purchasing …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… were kept for specific vehicles, there were no perpetual inventory records or physical inventories completed. Three … Treasurer processes them for payment. Maintain perpetual inventory records that identify the beginning inventory, and the quantities of fuel purchased and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… steps to recover any misappropriated moneys and assets from the Clerk-Treasurer. Consult with the former Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background … and four elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund … has not established a confirmation process with its bank for online transfers of Town moneys. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Hartwick – Financial Condition (2013M-118)
… fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and $6,000 for … fund balance to finance operations in the highway and fire protection funds. Although Town officials accounted for these … are accurate and up to date, and should request and review monthly budget status reports. Consider long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Otto – Town Clerk and Tax Collector (2012M-214)
… receipt, including DEC transaction reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Dansville - Board Oversight (2014M-115)
… have helped to detect any discrepancies. Our tests of cash receipts and disbursements for both the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Bangor – Board Oversight (2012M-193)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board … should remit all fees and collections to the Supervisor by the 15th of the following month that collections were …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193NYS Common Retirement Fund Announces First Quarter Results
… three-month period ending June 30, 2016, with an estimated value of $181 billion, according to New York State … ongoing market fluctuations.” The Fund's estimated value reflects benefits paid out during the quarter. The Fund’s audited value as of the March 31, 2016 end of the state fiscal year …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was … of its third quarter. “The Fund experienced some recovery in the third quarter as markets continued to challenge … long term investor, however, the Fund measures its success in years and decades, not months. We’re focused on prudent …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-results