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Internal Controls Over Selected Financial Operations (Follow-Up)

… Objective To determine the extent of implementation of the nine … York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces … under the MCA. Employees who use a DMNA credit card must submit a Monthly Account Summary Transmittal report, …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow

XIII.2 Overview – XIII. Employee Expense Reimbursement

… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as … certain mandatory fields are not completed. Please refer to Section 2.A – Expense Report Mandatory Header Fields of … associated with the Report in the SFS. Each agency must submit Report IDs in accordance with the number sequence …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

… $13.5 million. 2 Payment of this interest was largely deferred, with only $3.4 million paid. 3   As of May 31, New …

https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue

Valhalla 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-26

Town 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-132

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… the travel card charges and out-of-pocket expenses to the expense report, and submitting the expense report … by the Office of the State Comptroller (OSC) and any Due to State amount resulting from the creation of an expense … review and reconcile charges timely, they have the ability to dispute charges when necessary. Additionally, reconciling …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

Village of Watkins Glen – Justice Court Operations (2021M-146)

… effect of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a … Decker’s term. 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s … sequentially issued receipts and allowed the clerks to delete or modify transactions without supervisory approval …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units … The Interunit Budget Transfer Component can be utilized to post Apportionments, Budget Transfers, Consolidation … authority between Business Units, generally from MSC01 to other Business Units. Budget Transfer – Interunit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… purchased by New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has been developed and organized … are spent. The following major classes of expenditures have been developed for use by all State agencies and public …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview

X.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management

… Process and Document Preparation: Business Units must submit a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-id

Wayne Central School District – Property Disposal (2021M-161)

… of the District’s 2016 transportation study conducted by an external advisory group which also made a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Oversight of Nurse Hiring and Retention (Follow-Up)

… Objective To determine the extent of implementation of the four … New York City Health and Hospitals Corporation Act of 1969 to oversee the provision and delivery of comprehensive health …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

City of Yonkers – Budget Review (B19-6-6)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

NYS Common Retirement Fund Reports Second Quarter Results

… 2019, with an estimated value of $215.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “Continued … market volatilely supports our conservative approach to long term investing, which recently included lowering our … the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results

Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)

… the implementation of the three recommendations included in our initial audit report,   Oversight of Young Adult … Young Adult Institute Network (YAI Network) to provide FSS in the New York City Metropolitan Area. OPWDD reimburses … Key Finding OPWDD officials made significant progress in addressing the problems we identified in the initial …

https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-follow

Implementation of the Dignity for All Students Act (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow

Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)

… our initial audit report,   Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance   … Medicaid recipients may have additional sources of health care coverage (i.e., third-party health insurance, or … agreements with third-party insurers to require more frequent TPHI updates; work with LDSS to implement new …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-follow

City of Yonkers – Budget Review (B21-6-8)

… billion. The budget includes operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million for the City. The 2021-22 budget … overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year overtime …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8