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Manorville Fire District – Board Oversight and Fuel (2016M-411)
… records. District officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop … that require invoices or receipts be attached to gasoline credit card claims when they are submitted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Required annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of … complete, accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity to … preloaded applications, such as educational material, videos, e-books, music, and games. While the static and law …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… to help alleviate the effects of poverty and to provide opportunities for New York City youth and families. To … City youth and young adults between the ages of 14 and 24 with paid summer employment for up to 6 weeks in July and … educational services, counseling, truancy prevention, job preparation, and employment opportunities to youth and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followTown of Ephratah – Accounting Records and Reports (2022M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … OSC issued an audit report 1 that included findings that the Town’s accounting records and reports were incomplete, … Determine whether the Town of Ephratah Town Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two … of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and … provided by consultants and contract staff. According to ITS’ policies, program managers are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were … transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from … have special health care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying expenditures to the correct account codes. … resolve a legal dispute: after a proceeding has been begun in front of an administrative agency authorized to direct such a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… DiNapoli said. “The relief funds are temporary, so it is critical that local communities make changes, including … last year but jumped in score this year with Addison going from 53.8 to 61.7 and South Dayton going from 47.5 to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State … The Office of the State Comptroller OSC is charged with the responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… appropriations have an appropriation lapsing date of June 30th. Local Assistance, Community Projects, Capital Projects, … of New York (CUNY) have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the … available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securitySummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and … statements and canceled check images to the Board-approved vouchers. Establish controls over cash receipts, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423