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IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… executive compensation. Effective with all grants with a start date of 10/1/10 and later, state agencies must submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Schuyler County – Court and Trust Funds (2021-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Maintenance and Inspection of Event Recorder Units (Follow-Up)
… of recording capacity, and Transit could not retrieve a download when it is requested for a non-emergency … their data is overwritten. Transit did not fulfill some download requests as a result of this. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followProject Tracking Systems and Economic Assistance Program Evaluations
… for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes. Our audit covered … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… in overpayments from a random sample of 836 services, from 10 providers who were paid the highest dollars, that were not … in duplicate payments for services already paid on another claim, including $18,663 confirmed by United and $205,102 … were paid twice. United performs reviews of Empire Plan claim payments to identify providers with irregular billing …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesPatient Safety Center Activities and Handling of Revenues
… 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesVillage of Monticello – Records and Reports (2020M-104)
… Treasurer (Treasurer) maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank … Village Treasurer Treasurer maintained accurate complete and timely records and reports …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Controls and Management of the Unemployment Insurance System
… Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards. The audit covered the period from January 2020 … of Labor Department has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemVillage of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Delaware County – Court and Trust Funds (2022-C&T-2)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Oswego County – Court and Trust Funds (2022-C&T-5)
… of court and trust funds to the State Comptroller as prescribed by statute . However, we identified funds that …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Town of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Mechanicville – Records and Reports (2012M-162)
… to cash balances per the accounting records, and post all transactions to the records. Review monthly reports …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address … When processing payments to a vendor Business Units should ensure the voucher is payable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… §107. For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this … a separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in both Excel and fillable PDF. Instructions for each column are provided on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationEnforcement of Commission Orders and Other Agreements (Follow-Up)
… four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report … agreements (including performance plans) and uses its enforcement power to hold utilities accountable when the … measures, and consequences for non-compliance, making enforcement difficult and inconsistent. In the absence of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … is a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The … for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18