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Oversight of Construction Management Contracts (Follow-Up)
… included in our initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … 2020, was to determine if Parks was adequately monitoring construction management contracts to ensure they meet …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight 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-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… employees are referred to as “matrixed” employees. MTA Headquarters permits these arrangements to allow MTA agencies … review to provide information on any action planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of North Greenbush – Town Clerk (2017M-132)
… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
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
… to ensure charges are reconciled timely, such as in the case of the death of an employee. In these instances, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationIV.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-overviewTown of New Hudson – Tax Collection (2021M-2)
… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited … as required. Key Recommendation Remit all real property tax collections, penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli Honors Caribbean Leaders
… American individuals and organizations at a celebration on Monday in honor of Caribbean Heritage Month. “We gathered in … American individuals and organizations at a celebration on Monday in honor of Caribbean Heritage Month …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersUpdate 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-continueXIII.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-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingValhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Oversight of Pupil Transportation Services (Follow-Up)
… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followCity of Yonkers – Budget Review (B21-6-8)
… 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 2021-22 and the related justification … and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… to these dual-eligible recipients. Medicaid typically pays for cost-sharing liabilities, which include Medicare … for ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient … and it is similar to how New York Medicaid currently pays Medicare Part B cost-sharing. We project that, using …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … and/or loss. Officials did not: Monitor compliance with the District’s acceptable use policy (AUP). Adequately manage … and implement procedures to monitor compliance with the AUP. Develop written procedures for managing system …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userOversight of School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About the … learning environment in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, the SAVE Act …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report, Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Report 2016-N-1 ). About the … determine the extent to which the New York City Department of Homeless Services DHS implemented the recommendations in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-follow