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Enforcement of Commission Orders and Other Agreements (Follow-Up)
… (Commission) regulates 650 utilities operating in New York State. Through its Department of Public Service (Department), … telecommunications, and water services for New York’s residential and business customers, while also protecting the … objective of our initial audit report, issued on March 3, 2020, was to determine whether the Commission monitors …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… check register. Key Recommendations Adopt budgets based on prior years’ actual revenues and expenditures Audit all …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the … does not review bank statements or canceled check images to verify that only those disbursements approved by the Board … vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-21414th Annual Emerging Manager & MWBE Conference
… Recorded Sessions Welcome from Comptroller DiNapoli Play Video New York State Thomas P. DiNapoli welcomes attendees to … won greater inclusion of people with disabilities. He is a global leader among investors in addressing climate-related … provided his clients with new investments that achieved high risk-adjusted investment returns for individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingTown of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … as a result of this audit. … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … a timely manner or intact. The Clerk did not remit moneys to the Supervisor and other entities in a timely manner. Key … moneys in a timely manner and intact. Remit all moneys to the Supervisor and appropriate agencies in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Medicaid 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 … transactions that will require further review and actions to prevent overpayments or recover costs. “Medicaid is a … insuring nearly 6.4 million New Yorkers and enabling them to access health care that would otherwise be unaffordable,” …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 96-19
… individual undertaking and financing of such a project. You inquire whether, pursuant to article 5-G of the General …
https://www.osc.ny.gov/legal-opinions/opinion-96-19State Agencies Bulletin No. 685
… There will be no impact on the Automated Interface file. Certification Process This change will not impact the certification process for Pay Period 18 paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleState Agencies Bulletin No. 688
… Purpose To notify agencies of the direct mailing by the Internal … of the State Comptroller (OSC), has partnered with the IRS to encourage employees to file tax returns electronically. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/688-benefits-irs-e-fileOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT … improvement district, for the purposes of carrying out such activities as may be prescribed in the district …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s … housing in New York State. HTFC provides loans and grants to finance the construction, development, revitalization, and … Public Housing Modernization Program provides grants to public housing authorities to be used for major repairs, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 98-9
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-98-9