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Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… goods, supplies, and services at competitive prices and in accordance with applicable requirements. Our audit covered … Background The Mitchell-Lama Housing Program, created in 1955, provides affordable rental and cooperative housing … municipal housing preservation and development agency. In New York City, there are 94 HPD-supervised Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentVoluntary Compliance Program
… the rules of jurisdiction, available in our Handbook for Reporters of Unclaimed Funds , as set forth by the United … Your Self-Audit Checklist Who's eligible First-time reporters of unclaimed funds to the NYS Office of Unclaimed … APL and takes a minimum of 90 days. Submit your report and payment within six months. If you need additional time, …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… use the vendor ID below to refund monies that originated from a federal fund. The payment voucher should include … the agency should request a Single Payment Vendor ID from the VMU. For more information on requesting a Single … In certain circumstances, New York State collects revenue from individuals where all or part of the revenue will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… (Davis Ethical) is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, … the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited our … the purported prescribing physicians, although the members in question were patients of the physicians. This includes …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCUNY Bulletin No. CU-309
… agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation Plan. Background … approved the participation of the University’s employees in the State of New York’s Deferred Compensation Plan. Prior … plan only. Employees will now be eligible to participate in a 403B plan as well as the 457 Plan. The third party …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredPopulation Data, Resources and Publications
… Publications 2020 Census: Municipal Population Shifts in New York State November 2021 - This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive … of growth among all states nationwide. Gains or losses in population cause a shift in the local tax base, drive …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Federal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/edmeston-fire-district-2024-116.pdfCopiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-lawrence-county-ida-2021-151.pdfBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfHDT (Magtape) File Layout
The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… benefit corporation providing transportation services in and around the New York City metropolitan area. It is … travel expense reports. We identified weaknesses in certain controls pertaining to the use of MTA corporate … or the U.S. Department of State, and when unsuccessful in obtaining such rates, to document those efforts. Advise …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Planning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf