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Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of … with State laws relating to ethics and procurement. In that report, we cited ethical violations regarding … vendors for annual picnics and parties, which resulted in his staff improperly attending these events free of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
All capital assets including infrastructure subject to defined levels of materiality are included in the States governmentwide financial statements as required by GASBS 34
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … compliance with its requirements and, consequently, did not have assurance that school bus drivers, monitors, and … PTSI’s school bus accident database was incomplete and did not account for all reportable accidents statewide. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… to applying for a pension. Monthly pension payments depend on factors such as salary and years of service and must … internal audit function, despite the requirement that it do so. We also identified significant weaknesses in DMNA’s … credit card purchases, including lack of follow-up on unsubmitted support for purchases that were made up to 2 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as … may be paid through the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense … the State as a result of previous expense reports (i.e., Due to State). Please refer to Section 10.D - Refunds Owed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora 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
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are … part of the safety net, and are financed with federal and state payroll taxes collected from employers. As detailed by …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
… to officials, we found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Implementation of the Security Guard Act (Follow-Up)
… Services (Division), oversees the licensure, registration, and regulation of 36 occupations throughout New York State. … entrusts the Department with issuing registration cards for all security guard applicants who meet the requirements … was adequately monitoring and enforcing the requirements for security guards under the Act. The audit identified areas …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… in our initial audit report, Maximizing Incentives for Individuals With Disabilities ( 2021-S-26 ). About the … adults with a disability was 31% compared to 72% for working-age adults without a disability. Employment can enrich and enhance quality of life and is associated with improved …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followCity of Newburgh – Budget Review (B23-6-9)
… factor,” a budgeting technique used by the City to account for open personnel positions. However, the use of a … a tax overlay, which could potentially create a revenue shortfall in 2024. During our review of the City’s proposed … are available in case of unanticipated expenditures or a shortfall in revenues during the fiscal year. Review the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9CUNY Bulletin No. CU-789
… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … in Bargaining Unit TE with dues (Deduction Code 207) and increase the current amount as follows: Current … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increaseOversight of New York State Forest Tax Programs (Follow-Up)
… the time. According to New York statewide parcel data, 795 properties, totaling 260,669 acres, remain committed … and actions taken by the Department to monitor those properties through July 2021. The audit found monitoring and … resource of major importance and that only eligible properties receive local tax exemptions. Additionally, while …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… objective of our initial audit report, which was issued on May 16, 2019, was to determine if the DOE evaluated … services for affected students. Key Finding DOE officials have made progress in addressing the issues identified in the … after the issuance of the follow-up to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … four City agencies: NYPD, ACS, Department of Education (DOE), and Department of Buildings (DOB). Based on our survey …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceOversight of Telemental Health Services (Follow-Up)
… in our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health (OMH) is responsible for developing regulations … for it to improve access and oversight in the State. For example, as of December 23, 2020, just 141 of the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… (GCS), a contractor who mishandled customer service calls and provided inaccurate travel planning information to … when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing excessive and recurring mistakes, there is no real incentive for the contractor to improve its practices. I …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… or populations. Our initial audit report, which was issued on July 9, 2013, identified $7.3 million in Medicaid … Medicaid overpayments. Key Finding Department officials have made minimal progress in recovering the $7.3 million in … years old. Our initial report’s two audit recommendations have been partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followState Agencies Bulletin No. 872
… are eligible for a retirement plan, including those who do not participate. All employment positions in New York … in a retirement program and the Retirement Plan checkbox on the employee’s W-2 should be checked. However, the … to a public pension program. The Retirement Plan checkbox on these employees’ W-2 should not be checked. PayServ does …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… program. We also determined the Department does not have accurate records to show who is required to pay boiler … used to identify and notify public authorities that have assessable public works contracts to ensure that they … boiler database, developed and implemented guidelines on how and when boiler inspection penalties may be waived, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow