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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… for accuracy and completeness. The District did not: Have proper documentation to support that a bus purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record … Devastating job losses caused by the COVID19 pandemic led to a record …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… complete report - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate … Determine whether the Village of Watkins Glen Village Justices collected …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIX.12.K Functional Clearance Patterns – IX. Federal Grants
… liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the … then uses this information to calculate dollar-weighted clearance patterns for all payments made from federal funds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… ID Request form to the VMU via fax at (518) 402-4212 or email at [email protected] with “Single Payment Vendor Request” … about this process, contact the VMU (518) 486-4602 or email [email protected] . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idWayne Central School District – Property Disposal (2021M-161)
… complete report - pdf ] Audit Objective Determine whether Wayne Central School District (District) Board of Education … and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … and indicated they would take corrective action. 1 Wayne CSD – Financial Management and Property Purchase and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Oversight of Nurse Hiring and Retention (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and … the provision and delivery of comprehensive health care in New York City’s public hospitals and clinics. As the largest public health care system in the nation, Health and Hospitals provides essential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCity of Yonkers – Budget Review (B19-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2019-20 and the related justification … operating and debt service funding of $628.5 million for the Yonkers Public Schools (District) and $590.8 million …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6NYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … to weather the ups and downs that have become standard in the past several months and are expected to continue.” The … 30, 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 percent in …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followImplementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … for All Students Act (DASA) seeks to provide students in New York with a safe and supportive environment free from … included curriculum and annual reporting requirements in 12 bias-related categories (e.g., race, sexual …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Managed Care Premium Payments … (the managed care program most Medicaid recipients enroll in) provides comprehensive medical services that range from … policy is to exclude Medicaid recipients from enrollment in mainstream managed care when they also have comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followCity of Yonkers – Budget Review (B21-6-8)
… 488 of the Laws of 1976). The City’s 2021-22 budget totals $1.25 billion. The budget includes operating and debt … overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial … from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General Obligation. 36204 Tax & …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCity of Newburgh – Budget Review (B21-6-13)
… based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale of metered water. … Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, and sale of metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13