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Quality of Internal Control Certification
… and public authorities to each institute a comprehensive system of internal controls over their operations. DOB …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationOpinion 93-6
… Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfProcurement and Contracting Practices (Follow-Up)
… included in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In … our objective was to determine whether the procurement and contracting practices of the New York State Office of … 2012 and September 2012, ITS transferred its procurement function to the Office of General Services (OGS). ITS and OGS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followOpinion 91-43
… of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… adults with services such as socialization, supervision and monitoring, personal care, and nutrition in a protective setting at designated times of … while providing vital assistance to older people with cognitive or physical impairments in a safe and stimulating …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsState Agencies Bulletin No. 1011
… Background In order to streamline the work process and provide added security, the production of replacement … requests or verifications. The centralization of this function within OSC will make the process more efficient, … prior year.(2009 is still available via the reprint function in PayServ). OSC Actions The Form W-2s will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxAm I Required to Have an Audit?
… agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for … members or designated officials performing this audit function internally would not generally be expected to comply … for that purpose. For guidance in performing this audit function, we have developed several checklists for reviewing …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 90-4
… bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing dredging of pond within …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Government-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, … Changes in Net Position, and Program Revenues by Function schedules). For an overview of the reasons for …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, … Changes in Net Position, and Program Revenues by Function schedules). For an overview of the reasons for …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … responsibilities in a charter. Ensure the internal audit function is performed and documented. Audit all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the legislative body … guidance and internal controls over the cash receipt function from waste water, park and recreation, or building …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mEDSS - Release Notes
… now accepts Contract Reporter Exemption Requests (CRERs) for review and approval Limited Funding Requests are now a … to existing features Negative amounts can be entered for Procurement Record amendments Re-labeled amount field for new Procurement Records. Procurement Amount Grand Total …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesMonitoring of Construction Management (Follow-Up)
… through the provision of architectural, engineering, and construction management services for buildings statewide. … project’s schedule, cost, quality, safety, scope, and function. D&C is generally responsible for managing OGS’ … goal, the MWBE must perform a commercially useful function—that is, a useful role proportionate to the payment …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care program that provides specialized … of the drug rebate function and that all HARP rebates are collected from drug manufacturers. Key Finding Department … was partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followGovernment-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, … Changes in Net Position, and Program Revenues by Function schedules). For an overview of the reasons for …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through … is located in the Town of Huntington, in Suffolk County and had a population of 1,425 residents. The Mayor and Board … that anyone who performs the Village building inspection function meets all the requirements for holding Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198