Search
Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Long-Term Care Ombudsman Program (Follow-Up)
… complaints. Our initial audit report, issued on October 3, 2019, sought to determine whether NYSOFA’s LTC Ombudsman … audit covered the period October 1, 2015 to January 30, 2019. During the initial audit, we found that certain …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followConclusion – Travel and Conference Expense Management
… to management have been discussed in this guide. They are: a travel and conference policy specifically designed to … conference procedures so that any significant exceptions are noted and resolved before payments or reimbursements are authorized. The Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionCompliance With Jonathan’s Law (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in … Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a … did not always provide records to qualified persons when requested or did not provide them within 21 days of the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Assessment Process ( 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for … year worth a total market value of more than $1 trillion. New York City Administrative Code 11-207 requires taxable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mUnified Court System Bulletin No. UCS-281
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … serve the entire calendar year at more than one salary or a portion of the calendar year at more than one salary. To … Removed from the Payroll in Pay Period 19C If a Judge does not serve through 12/31/19 and the removal transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followState Agencies Bulletin No. 1796
… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… gaps when revenues fall short due to an economic downturn or other circumstances. However, the state has not … reserves will be available next time economic downturns or other conditions merit their use, DiNapoli proposed the … Day Reserves, including the history of the TSRF and RDRF, or go to: …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followRipley Central School District – Financial Management (2021M-23)
… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund … whether the Ripley Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Management of Invasive Species (Follow-Up)
… audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownOversight of Critical Foster Care Program Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Critical Foster … the foster care program, including placing children in foster care settings, certifying and approving certain … initial audit examined whether OCFS has effective controls in place to ensure that foster homes meet required criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of Randolph – Justice Court Operations (2021M-76)
… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …
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)
… pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials established adequate controls … corrective action. … Determine whether Millbrook Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… City School District (District) students enrolled in out-of-district programs were accurately calculated and properly … Tuition billings for District students enrolled in out-of-district programs were not always accurately calculated or … two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73