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COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA … Guidance for Submitting Claims that DOH issued for fiscal years 2013-14. Background Each fiscal year, DOH makes COLA …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkStreet Construction-Related Permits (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to provide for “the … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followTown of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial operations of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial … 1, 2013 through March 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has … Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little oversight. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Milford – Justice Court Operations (2014M-279)
… Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… records for the Town. Therefore, the accounting records do not support the AUDs filed by the Supervisor for 2010 and … of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Hancock – Transfer Station Operations (2016M-255)
… Purpose of Audit The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … The purpose of our audit was to determine if transfer station operations were selfsufficient for the period January …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… Board of Cooperative Educational Services (BT BOCES) South Central Regional Information Center (SCRIC) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fSubway Wait Assessment (Follow-Up)
… not improve during the audit period and that New York City Transit had not developed a full and comprehensive plan to … 2013 and 78.8 percent for 2014. Key Finding We found that Transit made some progress in addressing the problems …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June … However, hospitals may be entitled to additional payments for special items (such as implants and drugs) that are not … Empire’s agreements with member hospitals limit payments for special items, while agreements with other hospitals do …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… should improve TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain … documentation to support project owners’ self-reported job performance. As a result, the Board has no assurance the … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringInspecting Highway Bridges and Repairing Defects (Follow-Up)
… of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and … five years. Key Finding Authority officials made progress in correcting the problems we identified. Of the four prior … are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followControls Over Equipment (Follow-Up)
… New York City (NYC) Health and Hospitals Corporation’s (H+H) capital assets include land, buildings, construction in progress, and equipment. As of June 30, 2022, H+H reported approximately $11 billion in capital assets, of …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followOpinion 88-57
… which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal Protection (classification … meeting certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, … who meet certain income criteria are charged at a reduced rate. Section 198(3)(d) of the Town Law provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 1928
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesVillage of Suffern – Budget Review (B24-6-3)
… fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Friendship – Water Accountability (2013M-281)
… to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … of a Town Supervisor and four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled … taken adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Otsego – Financial Condition (2013M-307)
… the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, … the Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Galen – Financial Management (2014M-341)
… 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341