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Collection and Use of Oil Spill Funds
… of petroleum products they transfer. The Fund’s major sources of revenue are the license fees and surcharges charged to MOSFs … these inaccuracies did not materially affect the revenue collected by the Department. We identified four …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOversight of the Farm-to-School Program (Follow-Up)
… with local farms and food producers, strengthen local agriculture, improve student health, and promote regional … to purchase food from State farms. The Department of Agriculture and Markets (Department), through its Business Development Unit, provides financial assistance to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… did not develop adequate written purchasing policies and regulations. The Board did not annually review the policies … bidding requirements and purchasing policies and regulations. Develop adequate written policies and clear and consistent regulations for procurements not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance … by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Police Bulletin No. SP-230
… for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks … increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
Determine whether the Town of Morris Town Justice collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Ripley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLong-Term Care Ombudsman Program (Follow-Up)
… federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to … administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… of Information Technology Services. OCFS systems contain a broad range of sensitive information that is considered … audit team encountered significant delays during the audit due to lack of cooperation and timely access to information …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations in our initial … (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income … not complying with the required 3:1 internal/external applicant ratio; successions not approved by DHCR; files …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our … systems are up to date and maintained at vendor-supported levels. Our initial audit report, covering the period June … requirements to maintain its systems at vendor-supported levels. We evaluated selected systems and determined that, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Jonathan’s Law (Follow-Up)
… in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Patterson – Justice Court Operations (2020M-63)
… listed on monthly and annual DMV reports to ensure their status is accurate in the Court’s and DMV’s records. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… in out-of-district programs were accurately calculated and properly supported. Key Findings Tuition billings for … for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Signal Maintenance, Inspection, and Testing (Follow-Up)
… it is the Public Transportation Safety Board (PTSB) that reviews and approves NYCT’s System Safety Program Plan … within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… to Civil Service. Our initial audit report, issued on October 17, 2019, sought to determine whether CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-follow