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City of Yonkers – Budget Review (B23-6-6)
… current and future years. Background 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 2023-24 and the related …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6CUNY Bulletin No. CU-767
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCompliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followArtificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 … an appropriate governance structure over the development and use of artificial intelligence AI tools and systems …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceWayne Central School District – Property Disposal (2021M-161)
… disposal methods. As a result, District officials do not have assurance that they received the best value for … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161X.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish a Single Payment Vendor ID Number. Business Units should contact the VMU to request … it has a need to request a Single Payment Vendor ID, it should: Complete the New York State Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide … local government audits. Combined, the Act and Circular A-128 mandated that grant recipients do the following: Engage … Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in Federal awards; Cover all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General Obligation. 36204 … Tax & Revenue Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followPress Conference on the Flushing Snapshot Report
… on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotCity of Newburgh – Budget Review (B21-6-13)
… general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall … as well as establishing a reasonable estimate for a tax overlay, in the budget. …
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 recorded in the SFS, and many accounting standards that … prescribe financial reporting requirements. The following are the most notable statutes for account code usage in the … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesVillage of Watkins Glen – Justice Court Operations (2021M-146)
… to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that remained through …
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
… Interunit Budget Transfer is the budget entry component that is used to move budget authority … Interunit Budget Transfer is the budget entry component that is used to move budget authority …
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 … the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed … cases, the court will likely order the Local District to supervise the placement. Most of the standards for foster …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… Authority (MTA) did not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a … credit against the contractor for each error that occurs in months when the error rate exceeds a certain threshold. … manner complaints surpassed the contractual limit in every month reviewed. The total number of errors in this …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableOversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority … are given 30 days after the issuance of the follow-up review to provide information on any action planned to …
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)
… 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