Search
Inspecting Highway Bridges and Repairing Defects
… NYSTA must notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background TLC is a Brooklyn-based not-for-profit organization authorized by … provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 831
… Wages paid under New York State Workers’ Compensation Law are exempt from Federal taxes in accordance with Internal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … the financial records and apparently misappropriate funds. Not all collections from individuals had corresponding …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … from January 1, 2009 through December 31, 2013 that was not deposited into a Town bank account and could not be …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Controls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals … Act of 1969. H+H, the largest public health care system in the nation, is a network of 22 facilities, including 11 … were unable to find some items. In addition, H+H staff did not always accurately record information in FAM and made …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentTown of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. … special districts. Key Findings The Supervisor did not maintain complete and up-to-date accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Block Institute School – Compliance With the Reimbursable Cost Manual
… Class in an Integrated Setting programs to children with disabilities who are between the ages of three and five … and Residential Services funded by the Office for People With Developmental Disabilities; and a federal grant program, Pals with Paws. Block and its affiliates¹ operate from three …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualTown of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and … fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan or detailed …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167United HealthCare – Empire Plan Drug Rebate Revenue
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract … Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenuePersonal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCapital Assets Webinar Presentation
Print out slideshow presentation prior to the webinar to follow along and use to take notes if needed.
https://www.osc.ny.gov/files/local-government/academy/pdf/Capital-Assets-06-13-19.pdfCorporate Governance
… investment process. Consistent with his fiduciary duty, Comptroller DiNapoli uses his voice as a major investor to … | 2018 | 2017 … The New York State Common Retirement Funds Corporate Governance Program supports and facilitates …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCUNY Bulletin No. CU-122
… codes. Affected Employees Employees who currently have one of the following deduction codes: 403 CUNY TIAA SRA 413 NBE … Effective Date Payroll deductions for 2002 will begin with the paychecks dated January 10, 2002 OSC Processing OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-122-tax-deferred-annuity-tda-and-supplemental-retirementTown of Milford – Justice Court Operations (2014M-279)
… during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemBeacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… and provided these services to 18 children from 12 school districts in Westchester County. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualPrompt Payment Interest Report FY 2023-2024, May 2024
For State Fiscal Year (SFY) 2023-24, agencies paid vendors $3,960,506 in interest, a decrease of $126,774 (approximately 3 percent) from SFY 2022-23.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2023-24.pdfThe Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdf