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City of Newburgh – Budget Review (B21-6-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2022 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … parking violation fines, sanitation user fees, sewer usage and sale of metered water. Based on projections, the health …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are … most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall operate, maintain, and at his … There are numerous State statutes which govern how financial transactions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesVillage of Watkins Glen – Justice Court Operations (2021M-146)
… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… authority from different Business Units to either OFT or OGS. Suballocation – Suballocations are movements of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to October 31, 2019, the FIC processed 1,656 kits, but only 356 of them were completed within the time frames …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followOversight 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 … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Transit is governed by the provisions of the New York State Civil Service Law (Law). MaBSTOA, MTA Bus, and SIR are …
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)
… 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-132XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of New Hudson – Tax Collection (2021M-2)
… New Hudson (Town) Town Clerk (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 accurately and in a timely manner, the Clerk … of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli Honors Caribbean Leaders
… poet writer; State Comptroller DiNapoli; New York State Senator Roxanne Persaud; Mellany Paynter, Founding … DiNapoli honored Roxanne Persaud, New York State Senator; Michèle Voltaire Marcelin, poet, painter, actress; … Jodine Dorcé, with music provided by Andre White. State Senator Roxanne Persaud represents Brooklyn’s 19th Senate …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… government to support UI claims, New York is one of only seven states or territories with UI funds that continue … of the outstanding loan balance—$8.1 billion—is second only to California. In May 2022, New York State paid $1.2 … 2 Payment of this interest was largely deferred, with only $3.4 million paid. 3 As of May 31, New York has …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, 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 … capital assets including infrastructure subject to defined levels of materiality are included in the States …
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)
Determine whether Valhalla Union Free School District District officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss
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)
… from July 2016 to June 2019, the Department utilized only a small fraction of compliance record reviews that the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow