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Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
https://www.osc.ny.gov/files/local-government/audits/pdf/respondaudit.pdfImproper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2) 30-Day Response
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2-response.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfLocal Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdfNotification and Claim to Owner of Uncashed New York State Payroll Checks
Notice to recipients of uncashed NYS checks
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2026/pdf/sample-letter-2363-1.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… at 10 campuses controlling about 84 percent of these funds. DiNapoli's auditors found 10 of the 30 foundations …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightManagement and Maintenance of Non-Revenue Service Vehicles
… while MTA Bus provides bus services. As of October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service … of which starts from the in-service date, to ensure the vehicle is in good working order. Annual Service Operations … intervals (3,500, 6,000, or 7,500, depending on the vehicle class) or 6 months, whichever comes first. The ASOs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesComptroller DiNapoli Releases Municipal Audits
… , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and … in the town-wide general fund. Tompkins County Public Library – Financial Management (2015M-250) Library officials have not developed structurally balanced …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… an elected nine-member Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalCity of Yonkers – Budget Review (B6-15-16)
… our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to … capital plan in their adopted budget. However, they do not utilize a multi-year financial plan for estimating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Opinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … Whether a town highway superintendent may remove trees posing a danger to …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and enforcement of parking ticket fines. The Village does not participate in the New York State Department of … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Rensselaerville – Financial Operations (2012M-168)
… Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension is granted. Perform … including who has the ability to perform transfers and what accounts can be accessed through online banking …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168State Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count, DiNapoli said. By auditing school district and charter … appropriate school purposes, when officials do not seek competition when procuring goods and services, they lack …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0