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IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to … It is applied in various situations to identify problems or weaknesses and to establish security solutions. The model … or stop a threat to your data or system. There is no single control that can be used to adequately protect against …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSky Light Center Inc. – Supported Housing Program
… Key Findings We identified $125,302 in unsupported and/or inappropriate personal service expenses charged to the … management. We also identified $295,321 in unsupported and/or inappropriate non-personal service expense items, … Key Recommendations Follow up on the unsupported and/or inappropriate personal service and non-personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Long Island Association for AIDS Care, Inc.
… Long Island residents infected and affected by HIV/AIDS or at risk for infection. The contract, valued at $12 million, was for a five year period spanning July 1, … Department executed a new CSP contract with LIAAC valued at $11.43 million for the period July 1, 2013 through June …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incComptroller DiNapoli Releases School Audits
… DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure … Harbor Central School District – Competitive Quotes (Suffolk County) Auditors examined 20 claims totaling $269,495 …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… consistently performed monthly bank reconciliations or provided the board with monthly and annual financial …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsCity of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… This includes individual payments and grants to State related or non-State entities (e.g. public authorities, localities, … - The grant has been officially closed by the cognizant state agency. Projects do not appear in prompt lists. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… with options for an additional 584 M9 cars for LIRR and/or Metro-North Railroad. (Metro-North Railroad subsequently … 3 years and over budget by $8.9 million. Did not assess or collect liquidated damages of $5.5 million from the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementCollection and Use of the Motor Vehicle Law Enforcement Fee
… Law Enforcement Fee (Fee) on each automobile insured in the State. The Fee is collected by the insurance companies … seven grantees and as of March 2012, the last one was done in October 2008. Despite the growth in Fee monies collected, the ATU is not fully staffed and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli Releases December State Cash Report
… three quarters of the fiscal year declined $1.2 billion, or 2.2 percent, from the same period last year to $53.2 … totaled $111.2 billion, a decline of $686.8 million, or 0.6 percent, from a year earlier. Total receipts exceeded … just under $110 billion through December, $5 billion or 4.8 percent higher than last year for the same period. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… violations. Key Findings The Town did not file its 2011 or 2012 AUD with the Office of the State Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board the … accounts, any type of budget information on a timely basis or a list of reconciled bank account balances on a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221CUNY Bulletin No. CU-712
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY employee records will … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . … to the 2021-22 Budget Reference for the 2021 Fiscal Year in PayServ (See below in Agency Actions). OSC Payroll will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Releases School District Audits
… approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance … orders totaling $15,700 lacked itemized receipts. In addition, 10 checks totaling $5,100 were written for petty … also did not disable unneeded network user accounts. In addition, auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, budget transparency and … for 25 developments comprising a total of 3,567 units in eight towns and villages. The developers of 21 of these … one developer of a 24-unit development opted to pay a fee in lieu of designating affordable workforce housing units. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Orange County) Employees did not use leave request forms or timesheets that included hours worked. As a result, … by residential customers, used for municipal purposes or lost to leakage or unapproved use. Town of Wales – Financial Management (Erie …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis, including 17 employees with …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Oversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to educational technology … reimbursement of expenses related to purchases or projects in their approved Plans. As of June 2019, the Department had …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsThe VendRep System
… The VendRep System is a secure application that allows vendors to enter, … Log in or create an account to get started. Using the online questionnaire The VendRep System includes all four …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-system