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Village of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-br-20-6-2.pdfWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfComplaint Processing (Follow-Up) (2024-F-8)
To assess the extent of implementation of the four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f8.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Clerk Dorothy Hart pleaded guilty today to grand larceny for pocketing over $35,000 in public funds, State Comptroller … District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart … grand larceny, a class E felony. Sentencing is scheduled for Oct. 23, 2019. While she served as the elected town …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial … had adequate internal controls over time and attendance for Public Safety officers. No one was responsible for verifying the hours worked by Department of Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSecurity Over Critical Information Systems (Follow-Up)
… initial audit report, Security Over Critical Information Systems (Report 2016-S-69 ). Background Our initial audit … State Education Department (Department) information systems were sufficient to minimize the various risks associated with unauthorized access to these systems and their associated data. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While Intoxicated ( 2015-N-2 ). … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followCompliance With Payment Card Industry Standards (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Payment Card Industry Standards 2016S31
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… did not include State reimbursement for depreciation expenses. We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, 2014, of which … to ensure provider claims do not include depreciation expenses. Key Finding We found that OASAS has implemented all …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards … the Office was not including out-of-state transactions in its monthly reviews nor notifying other states where … has made progress with addressing the issues identified in our original audit. Of the three recommendations contained …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followExamination of Official Station Designation
… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationState Agencies Bulletin No. 1564
… year pay check for which an employee was later placed on workers’ compensation leave. Affected Employees Active … 1366 for more information.) If an employee is placed on workers’ compensation leave for a period of time in which … 3, 2017 Agency Actions When an agency places an employee on Workers’ Compensation Leave, the agency must notify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesCUNY Bulletin No. CU-609
… Purpose To inform agencies of OSC’s automatic processing of the … who meet the eligibility criteria Background Pursuant to memoranda dated 08/04/16 and 10/14/2016 from Carmelo … Batista, Jr. authorizing implementation of an increase to minimum wage in December for years 2016, 2017 and 2018 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employees