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West Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … audit of claims was largely ineffective and the Board did not properly supervise the Treasurer’s activities. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, … for-profit special education provider located in Westchester County, New York. HTA provides preschool … service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 that was not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy … interest rates, inflation, and global turmoil, but markets have been turbulent. This kind of volatility is why we have a …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterState Agencies Bulletin No. 790
… Purpose To advise agencies of the printing process for 2004 and 2005 … correction due to Workers’ Compensation Awards processed in PayServ after the tax-reporting year Background OSC … to a problem with the print process, 2006 corrections were not printed. OSC will now begin the printing process for 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/790-automated-printing-form-w-2c-corrected-form-w-2-2004-and-2005Long Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island Association for AIDS … health and human service organizations on Long Island. In addition to rent, LIAAC pays LINCS for certain insurances … was used either for personal expenses or the CEO could not support were used for business purposes. $31,190 for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incTown of Groton – Long-Term Planning (2022M-113)
… established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town officials did not establish long-term capital and financial plans to … repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Corporate Governance
… Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve corporate policies … The Fund has set bold targets and has made progress in achieving them. As we continue to work toward net-zero and … bear ultimate responsibility for the disconnect between pay and performance and excessive costs related to CEO …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceReal Estate Portfolio
… Purpose To determine whether the Niagara Frontier Transportation … Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … as of March 31, 2012. Key Findings The Authority has not accounted for all of its property holdings. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSecurity and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. Employees must work at least 100 … then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center … ended June 30, 2014. Background Northside was established in 1946 and was reapproved by SED on July 1, 2012 to operate … charged to the cost-based programs where Northside did not provide documents to support that five employees worked …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … approximately $1.3 million. Key Findings The Board did not properly authorize salaries and benefits for all Town …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Fred S. Keller School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Fred S. Keller … York. FSK provides preschool special education services to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-142
… Purpose To explain processing of the Prepaid Legal Service Benefit … for tax purposes for the 2008 calendar year. Background In accordance with the Internal Revenue Code, Section 61, it … deposit advice statement dated November 26, 2008, and did not receive the benefit payment in October 2008. New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14 180-Day Response
To determine whether DOH took appropriate steps to collect all available drug rebates under the federal MDRP.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14-response.pdfTown of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … million. Key Findings The Clerk, as the Tax Collector, did not deposit or remit real property taxes received in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … checks two or three times throughout the year but could not provide us with any written evidence of this review. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228State Agencies Bulletin No. 999
… All employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent financial savings. The Retirement Incentive Program includes a Targeted Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesEliminate Notary Requirement on Membership Application
… the requirement that an application for membership in the New York State and Local Employees’ Retirement System … the requirement that an application for membership in the New York State and Local Employees Retirement System …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-application2018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied … totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … to the SFS. Ensure vouchers correctly indicate whether or not the payment is reportable to the IRS. Continue to recover …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-audit