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Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the … system in the highway department is not being used to its fullest capabilities. Employee and vehicle information … a fleet management policy or conducted a needs assessment to determine if the vehicles in the Town’s fleet are being …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Dansville - Board Oversight (2014M-115)
… to be audited, the records of the Supervisor, Clerk or Tax Collector, which would have helped to detect any …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Camillus Volunteer Fire Department , Town of Lewis , … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … they met their performance measures, department officials do not verify the information. As a result, the county may …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Discretionary Spending
… of the New York State Legislature in 1967 to promote the development and improvement of transportation and related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… special education services to children between the ages of three and five who live in New York City as well as … because they did not comply with applicable provisions of the Manual. The disallowances include: $316,539 in … Officer, and acting Assistant Executive Director in excess of SED's allowable compensation levels; $474,080 in employee …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1956
… of the processing of the taxable fringe benefit CLEFR for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Selected Employee Travel Expenses
… "tax home" rules may apply and may result in taxable income. In addition, Judicial Travel Rules were sometimes not …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesAccounts Payable Advisory No. 3
… requirements. These vendors and their unique requirements are included in the Guide to Financial Operations (GFO), Chapter XII - Expenditures . If vendors are unable to receive or apply their payments, Business Units … should perform the following steps to ensure payments are directed to the appropriate vendor and address: Select …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… for one of the service contracts. These findings are of particular concern because the leases and contracts … that the terms and conditions of the lease agreements are in the School’s best interest. Develop policies and … competition. Ensure that all leases and contracts are in writing and provide adequate information regarding …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationPine Valley Central School District –Financial Management and Procurement (2014M-36)
… funding necessary reserves and/or reducing property taxes, in accordance with applicable statutory requirements. … that include realistic estimates for appropriations based on contractual and historical data and ensure that unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… informing residents of the District’s intent to increase reserve funds during the budget process. Key … are transparent and inform residents of their intent to increase reserves by including an appropriation that quantifies such increase. … NorthportEast Northport Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionState Agencies Bulletin No. 2162
… of the processing of the taxable fringe benefit CLEFR for 2023. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023DiNapoli: State Pension Fund Releases Annual Investment Return
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDisposal of Electronic Devices
… (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including personal, … may dispose of electronic devices on their own; however, OGS' Surplus Unit provides this service for many State … cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required to remove all …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,274 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … 2012 prior to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Agencies Bulletin No. 2063
… of the processing of the taxable fringe benefit CLEFR for 2022. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022Medicaid Program – Improper Payments for Brand Name Drugs
… Objective To determine whether Medicaid made improper payments for … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs