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Employee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Executive Employees (2015-S-77) Rochester-Genesee Regional Transportation Authority: Performance Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … of the Program, including the licensing of the independent medical facilities (e.g., hospitals, diagnostic and treatment … each Center to provide comprehensive primary care and mental health services, including immunizations, urgent care, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated
… or operate. In addition, the Department of Motor Vehicles (DMV) adds an “ignition interlock restriction” to their … in 70 of 100 sampled cases, there was no evidence that DMV checks of offenders were performed upon intake. Further, in 32 of the 70 cases, there was no evidence that DMV checks were performed by the POs during the offender’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedManagement of Internal Controls
… if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls that helped to … a copy of a finalized Accounting Procedures Manual that incorporated necessary procedures and controls over financial …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also … is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired … another agency, or both. We estimate the cost of these abuses to be as much as $40,000. Since these employees all …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1RFQual0001 – Medical Examiner Management Services
… by the Office of the State Comptroller Issued August 1, 2025 The Office of the State Comptroller (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement … is seeking to contract with entities able to provide the services of physicians having general and specialized medical …
https://www.osc.ny.gov/procurement/rfqual0001Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … all 10 computers that was not related to town business. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… York State Comptroller Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR … The impact of a strike would affect even those who do not rely on the LIRR because roads, subways and buses …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyCUNY Bulletin No. CU-356
… are eligible to participate in the New York State Health Insurance Plan (NYSHIP) administered by the New York State … of Civil Service to provide for the deduction of Domestic Partner Health Insurance: Code Narrative Description IIR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… by statute, and the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations … of ethics and pursue clarification of its not-for-profit status with the Internal Revenue Service. … The purpose of … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope included … system of internal controls. Included in that guidance are five specific components of internal control that must be … Internal Control System appropriately addresses all five components of internal control. As a result, the Office …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Corporation (FDIC) insurance. The Trustees did not develop procedures to ensure that deposits were made timely and … 21 days after receipt. Although we found all deposits to be intact, the failure to deposit Trustee receipts in a … policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… to weigh heavily on New York’s local governments, even as vaccines are being distributed and infection rates are … from all-time highs,” DiNapoli said. “Congress must pass a COVID relief bill that helps our local governments during … communities are suffering and are working diligently to get them aid.” Regionally, Central New York is the only area …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Village of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134