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Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… technology. Department policy requires Officers to record all relevant supervision activities, including contacts with … initial report. Of the five prior audit recommendations, all five were implemented. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Background The Commission is responsible for oversight of all 561 correctional facilities throughout the State … Commission is charged with both the periodic inspection of all correctional facilities throughout the State and the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… by law. Ensure that District officials comply with all applicable laws as well as their own policies and … contain clear contract language that thoroughly details all parties’ rights and responsibilities. … The purpose of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… methods when procuring professional services. We reviewed all five professional services providers who received at … that District officials enter into written agreements with all professional service providers. Document approval of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Board has no process in place to verify it is approving all claims for payment because the Board is not reviewing … position. Implement a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Franklin County – Fiscal Stress (2013M-252)
… expenditures and that are structurally balanced. Authorize all interfund advances and develop a plan to ensure that all outstanding interfund advances are repaid by the close of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Comptroller DiNapoli Releases Municipal Audits
… from her position. In addition, the board does not review all individual claims and has not adopted written cash … employees and found significant personal Internet use on all 10 computers that was not related to town business. … New …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214DiNapoli: Tax Cap Remains Below One Percent in 2017
… fiscal year (Jan 1. – Dec. 31) – which includes all counties, towns, fire districts, 44 cities and 10 … year. For the list of allowable levy growth factors for all local governments, visit: …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017State Comptroller DiNapoli Releases School Audits
… the following school district audits have been issued. Akron Central School District – Financial Management (Erie …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for 10 of the 18 months in our audit period. We reviewed all 226 disbursements totaling $54,054 made during the period … written monthly and annual reports. Review and authorize all claims prior to payment to ensure that they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… million. Key Findings The City did not properly award all contracts and has not annually reviewed the procurement … policy, as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296CUNY Bulletin No. CU-255
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-255-2006-cuny-1-blue-and-white-collar-salary-increase-seiu-andDiNapoli Releases Bond Calendar for June and July
… New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… rebates, collect rebates from the manufacturers, or remit all rebate revenue to Civil Service. We identified … revenue to Civil Service. Take corrective steps to ensure all the Empire Plan Medicare Rx rebate-eligible drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilCapital – 2022 Financial Condition Report
… (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … Social Welfare purposes, up $508.7 million (64.1 percent). All other purposes, decreased by $263.1 million (15.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Youth Facility Chargeback Rates to Localities (Follow-Up)
… Findings Officials made considerable progress in ensuring all costs are accurately included in the calculation of the … which outlines how the rates should be calculated and all the costs that should be included when performing the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure