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Lincoln Fire District – Financial Activities (2012M-228)
… prepares and files annual financial reports with the State Comptroller’s Office within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Medgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. Background CUNY is … largest urban university in the United States, consisting of 24 institutions. CUNY provides education for more than …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Agencies Bulletin No. 1002
… Purpose To inform agencies of a new Control-D report, NTax722 (Agency W2C Report) . The … reported to the Internal Revenue Service (IRS) Effective Date(s) Immediately Background In response to an Agency request, the Office of the State Comptroller (OSC) has created Control–D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementState Agencies Bulletin No. 858
… Purpose To inform agencies how the taxable fringe benefit of the Certification and Licensure Exam Fee Reimbursement … and Licensure Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated November 26, 2008 … provided by GOER and CSEA, OSC will add the value of CLEFR to the employee’s taxable income for 2008. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Controls Over Cash Advance Accounts
… not reconcile the discrepancies or report them to OSC as required by State law. Parks’ Petty Cash Account, which had … use. Discontinue the practice of allowing payroll advances from the Petty Cash Account. Close the inactive Travel …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsLehman College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 865
… To provide agencies with instructions for the review of employees who claim exempt from Federal and/or State tax … Withholding Allowance Certificate) by February 15 of each year. Please see instructions for Form W-4 for additional information. The New York State Department of Taxation and Finance requires a new form IT-2104-E …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement … through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout the State and a central …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesApproved State Contracts and Payments
… In January, the Office of the State Comptroller approved 1,575 contracts for state … million, primarily due to errors, improprieties, or lack of documentation. More information on these contracts and … and Tully Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. $2.7 million to …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsYork College – Time and Attendance Practices for Public Safety Staff
… officer, at straight pay rather than overtime rates. Video from surveillance cameras indicated that a sergeant was … overtime for hours that he did not actually work. Per the video footage, another officer (not the sergeant) actually …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOpinion 2003-1
… properties within the extension. The extension may also be charged a proportion of the costs of certain items of the … raised (see also Town Law §198[3][d]). Subdivision 3 of section 202 generally provides that the expenses of … states that the costs of constructing the water system will be assessed in proportion as nearly as may be to the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1ReStacking Occupancy Initiative
… ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings and to … State government, was targeted at decreasing the amount of leased property occupied by State agencies. The Commission … for $5 million in additional savings, for a total of about $26 million in savings expected by March 31, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeChild Care Licensing and Inspection
… to licensure by or registration with the Office. Based on Section 390 of the Law, facilities that provide care for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) – … deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … Establishes uniform …
https://www.osc.ny.gov/legislation/tax-check-fundsFire Prevention, Safety and Control
… Purpose To determine if the Office of Alcoholism and Substance Abuse (Office) is in compliance … and control requirements that help ensure the safety of the vulnerable populations it serves. The audit covers … Office plans, develops and regulates the State’s system of chemical dependency and gambling treatment programs. This …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Opinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the … for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide educational and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incStandardizing Overtime Reporting
… Signed into law on October 23, 2017 as Chapter 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes … which the overtime limit is calculated for certain members of the New York State and Local Employees’ Retirements …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and St. Peter's. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31