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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … Village Law section 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditSelected Aspects of Supporting Small Businesses
… Objectives To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business … To determine whether the New York City Department of Small Business Services …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Construction Management Contracts (Follow-Up)
… is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … construction manager of a $25 million Niagara Falls State Park revitalization project. After several amendments, this …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… sites to ensure compliance with applicable codes, laws, and rules for construction site safety. The audit covered the period from January 2018 … the Program DOB is responsible for regulating the safe and lawful use of more than 1 million buildings and … sites to ensure compliance with applicable codes laws and rules for construction site safety …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
… competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings … did not always seek competition for professional services and ensure bid specifications were met. Officials paid: … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Oversight of Telemental Health Services (Follow-Up)
… attestation for providers to complete that wished to offer TMH during the emergency and outlined the programs and services allowed to offer TMH for the duration of the disaster emergency. … process to ensure providers’ ability to continue to offer TMH beyond the disaster emergency. Without this …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followLicensing and Monitoring of Proprietary Schools
… addition, PCSs are required to submit statistical reports (e.g., student enrollment, completion, and placement) … Bureau to conduct an inspection of each school, including records they are required to maintain on site, at least once … are conducting very little to no analysis of the financial documents schools are required to submit. The Bureau, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsAdministration of Self-Insured Workers’ Compensation Plans
… City Transit (excluding Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The … provide workers’ compensation, and are required to buy insurance against the cost of occupational injury and illness by using a private insurance carrier, or the State Insurance Fund, or by …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Urbana – Access Controls (2022M-4)
… report - pdf] Audit Objective Determine whether Town of Urbana (Town) officials properly configured network and … key to securing user access controls to minimize the risk of data loss. Provide IT security awareness training. … needs and expectations and the roles and responsibilities of all parties. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Minetto – Information Technology (2022M-9)
… risk of data loss or suffering a serious interruption of service. Key Recommendations Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Village of Schuylerville – Procurement (2014M-228)
… of our audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Accountability and Surplussing of Vehicles (Follow-Up)
… extent of implementation of the recommendations included in our initial audit report, Accountability and Surplussing … Key Finding OPWDD officials have made some progress in correcting the problems we identified in the initial report. However, improvements are still …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followTown of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Oversight of Transportation Services and Expenses
… trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of the Department’s … As of February 2021, the Department’s fleet comprised 2,572 State-owned and 31 leased vehicles. During the period … 3,518 fuel transactions, totaling $101,700, within 2 miles of a State-owned fueling station. Of those, 2,862 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… fund; or Are, or were, authorized to receive temporary loans pursuant to subdivision five of section four of the … federal law or regulation, or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the … Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, … and efficiency of State-owned roads and bridges. Other infrastructure assets are included net of appropriate … Infrastructure consists of roads bridges curbs and gutters …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… for examining and recording title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an … duties, handling and storage costs Specific in-transit insurance charges Sales, use and other taxes imposed on the … of capital assets such as those due to strike, flood, fire or other casualties. The cost of abandoned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets