Search
XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil Transportation … Approximately 2.3 million children are transported to school daily across the State, with one third riding School … training to school bus drivers, monitors, and attendants. Our initial audit report, covering the period July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons … the federal National Guard Bureau (NGB) reimburses DMNA for costs it incurs for the operation and training of the State Army and Air …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense … To ensure the timely processing of bulkload transactions in the Travel and Expense module, each expense report must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
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 … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … necessity. Review the written procedures the District has in place for the process to communicate employee change in …
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)
… working as security guards have a valid registration card, and entrusts the Department with issuing registration … of all registered security guards and registration card applicants in New York State. Between January 1, 2021 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the four … in our initial audit report, Maximizing Incentives for Individuals With Disabilities ( 2021-S-26 ). About the Program According to the 2022 American Community Survey, there were nearly 1.2 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followCity of Newburgh – Budget Review (B23-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9CUNY Bulletin No. CU-789
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … paychecks dated July 11, 2024. OSC Actions: At the request of the NYSNA, OSC will identify employees in Bargaining Unit …
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)
… 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 million …
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)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York … students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education services to approximately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followArtificial Intelligence Governance
… AI to ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. Without … for those who live, work, or visit NYC. Key Findings NYC does not have an effective AI governance framework. While … the model’s output against benchmarks. However, DOE does not require any steps to determine whether the AI tools …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceOversight of Telemental Health Services (Follow-Up)
… that makes use of two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… Errors can include flawed travel information and mistakes on dates, trip times, number of riders, addresses, cross …
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
… who earned wages in 2008 and also received a public pension from a position for which the individual retired … to 2008. These employees cannot contribute to a public pension program. The Retirement Plan checkbox on these … Date(s) Immediately OSC Actions OSC will automatically check the Retirement Plan checkbox in Box 13 of Form W-2 for …
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)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followState Agencies Bulletin No. 886
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be … Year 2009-10. Affected Employees Employees with line number changes reported in NYSTEP Effective Date(s) 3/26/09 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/886-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2009