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Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance … Ensure STARS properly accounts for all the summonses that have been written off and entered into judgment. Communicate …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesHealth and Safety of Children in Foster Care
… Purpose To determine whether the New York City Administration for … the safety and well-being of New York City children who have been placed in foster care – voluntarily or … Central Register or elsewhere, and the factual details do not match the composition of the home in 2015.” However, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … from SBS and found that 26 unique businesses did not have sufficient documentation to support that 33 services …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the … the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the … the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012City of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ capital investments. … their capital investments. As such, GCIDA officials have no assurance that the businesses/firms are meeting their …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… by business unit. Where transactions entered by users do not balance by Fund, system-generated entries will be created, based on configuration templates, to create balancing entries. Fund is considered a statewide … five numeric characters in length. ChartField attributes have been assigned to Funds to establish which Funds are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Purpose To determine the extent of implementation of the seven … initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). … in our initial report. Key Finding OASAS officials have made progress in addressing the matters identified in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) … are effectively addressing safety and risks related to physical plant standards at health care facilities. This … Key Findings We found the Department’s waiver practices do not effectively ensure that safety and structural risks …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key … sign and date the certifications to indicate that they have been approved before the District makes the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel … in his contract. The Board does not audit the claims nor do they receive an abstract of claims for approval. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mUnified Court System Bulletin No. UCS-61
… Purpose To explain OSC's automatic processing and to provide agency … salary falls below the maximum on the 4/1/02 schedule will have an increment added to their current salary, not to … following messages: Salary below minimum Position and Job do not match FIS missing FIS below current Increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-61-april-2003-service-increments-longevity-pay-and-longevity-bonusVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Approval and Monitoring (Albany County) The IDA did not have an adequate or consistent system to incorporate goals … complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1IX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … receives an award from a Federal agency and they currently do not have an existing fund within that Major Fund range (see below …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or … as if it won’t affect them and their investors. They can’t have it both ways.” “The silence of fossil fuel companies on … calls for more information, many fossil fuel companies have admitted that climate change is real and that their …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of … records and reports or retain an independent auditor to do so. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Enforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four … plan. These performance plans state the utilities have sufficient resources to meet agreed-upon performance … – and in some cases even lacks the equipment necessary to do so. Orders are, at times, ambiguous and lack time frames …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followMedicaid Audits Find More Than $500 Million in Waste
… revenue opportunities over a four-year period, according to a report released today. Auditors identified another $361 … report notes it is essential for DiNapoli’s auditors to have ready access to the MCOs’ financial and program data in … data from MCOs; and Apply financial penalties when MCOs do not comply with DOH requirements. See the complete report: …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-waste