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Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… services for and supports the employment goals of people with a disability. Its mission is to assist … people with a disability were still more than double that of the general population. The pandemic and resulting … eligibility determination must be made within 60 days of receipt of an application; IPEs must be developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… system (System). The Department is the lead State agency in the System. Workforce development is particularly critical … recovers from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New … programs, eligibility, and funding; thereafter, update it on an annual basis. Take steps to address actual and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… York State Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement … the risks that corporate racial equity shortcomings pose can impact value and lead to negative implications for … In April 2021, New York City’s Department of Consumer and Worker Protection filed a complaint against Chipotle seeking …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive … the SFS helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s … Refund moneys in the non-legally established reserve funds to the operating funds that funded the reserves and ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… of $13,487 for every resident in the state, according to a report issued today by New York State Comptroller Thomas … outside the traditional checks and balances that apply to state agencies,” DiNapoli said. “Some of these entities … eight interstate or international authorities, according to DiNapoli’s report. Public authorities generally are not …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … financial plan to identify, prioritize and strategically address future financial issues. The Clerk did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial … any record of the reserves. This resulted in more than $2 million, which should have been used for debt service, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… disbursements and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. … 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling $60,000 to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority … and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence prompted …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… activity, and the information technology environment for the period January 1, 2009, to January 9, 2013. … the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts … fund balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… (District) officials effectively managed the District’s financial condition. Key Findings District officials did not … approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue … were prepared to monitor the District’s financial health. Comprehensive multiyear strategic, financial and capital …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91