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Access Controls and Vulnerability Management
… sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information systems, including activities to protect CDTA’s … and guidelines, including Payment Card Industry Data Security Standards (PCI-DSS), National Institute of Standards …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal … Determine whether costs reported by Upstate Cerebral Palsy on its CFRs were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… whether New York Career Institute complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … certified in error. Key Recommendations The Higher Education Services Corporation should recover $27,964 in …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses2018 Annual Audit
… to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient … administered by a health care provider in a physician’s office or other outpatient clinical setting. From January … $254,188 of the improper payments. Key Recommendations Review the identified overpayments and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Unit for Treatment and Evaluation on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingLong Beach City School District – Financial Management (2023M-147)
… and unbudgeted fiscal year-end transfers that totaled about $13.4 million, the surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire District is a … paid a total of $343,289. The payments comprised $143,989 to an insurance agency, $79,134 for physical training …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… building project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt issued to finance construction is based on contingencies such as the sale of the two existing fire stations, continuation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, … The purpose of our audit was to evaluate internal controls over the Companys financial operations for the period April 1 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which operates … 2015-16 fiscal year totaled approximately $22.6 million. Key Findings Although District officials appropriated fund … or conditions under which the reserves would be used. Key Recommendations Ensure budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132