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Access Controls Over Selected Critical Systems (Follow-Up)
… Objective To assess the implementation of the two recommendations … owns approximately 60 computer systems, which are used to support its activities. OCFS’ system infrastructure is … that is considered confidential but is necessary to support the programs and services that OCFS provides to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followEfforts to Collect Delinquent Taxes (Follow-Up)
… Finance’s (Department) mission is to efficiently collect tax revenues in support of State services and programs while … acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer … is making adequate efforts, in accordance with Department policy, to collect unpaid amounts – including taxes, …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOversight of the Farm-to-School Program (Follow-Up)
… The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … should be better positioned to purchase food from State farms. The Department of Agriculture and Markets … whose responsibilities may include connecting local farms to their school. In such cases, the performance measure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followMilford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94East Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials … Determine whether East Rochester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Compliance With Jonathan’s Law (Follow-Up)
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followConclusion – Travel and Conference Expense Management
… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… ending on June 30. Amsterdam (Montgomery County) was the only city in “moderate fiscal stress” with a score of 58.3. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesState Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated June 8, 2022. OSC Actions At the request of NYSPIA, OSC will automatically increase the current dues … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… (Town) Justice collected, deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice collected, … Morris Town Justice collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Whitesboro Central School District – Separation Payments (2020M-146)
… $66,368 that were not supported by their individual employment contracts and were based on a Board resolution … early and receive a $42,595 separation payment and post-employment health benefits that he otherwise would not have … Recommendations Periodically review and update individual employment contracts to ensure they reflect all compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followAccrued Payments and Leave Credits – When Employees Retire
… tables : You can add rows to separate earnings information out or delete a row that is not needed. However, if only one … progress and return to the page later to finish filling out the fields or making adjustments. Once complete, you must … Resources Instructional Video For an overview of the page, watch this video: How-To Guides For step-by-step …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 … with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the … hurt household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districts