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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfGreen Initiative 2013 Annual Report
The Office of the State Comptroller (OSC) continues its efforts to promote sustainable government practices
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-green-initiative-annual-report-2013.pdfWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfEPA Vehicle Standards Letter
Letter opposing the EPA's proposal to undo federal emissions standards for cars and light trucks.
https://www.osc.ny.gov/files/press/pdf/epa-vehicle-standards-letter.pdfEarth Day Sustainability Update
Comptroller DiNapoli encourages companies in which the Fund invests to improve sustainability policies and practices.
https://www.osc.ny.gov/files/reports/special-topics/pdf/sustainable-investing-earth-day-2020-update.pdfIX.9.C Transfer Procedure – IX. Federal Grants
… and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemHuman Resource Practices
… weak practices that render Upstate vulnerable to misuse of funds and safety and security risks. For example: Upstate … not being used for the intended and approved purpose and funds are potentially being misspent. Upstate has not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualOversight of Undistributed Child Support Funds
… balances and initiate the process that would allow these funds to be escheated, as required by law. The audit covered … unit (SCU) to collect and disburse child support funds. When child support funds have been undistributed for … to the Office of the State Comptroller’s Office of Unclaimed Funds (OUF), which will then expand outreach …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). The audit included expenses claimed on ATC’s CFRs for the three fiscal years … SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria set forth in SED’s … support these costs, and cost allocation requirements for expenses relating to multiple programs. Reimbursable costs …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-356
… to the Graduate Center’s Human Resources Department at 212- 817-7700. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Birch Family … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… 2014-15. Personal Income Tax (PIT) withholding, projected at $35 billion, is the largest single element of overall tax … the Superfund; Holds the state workforce essentially flat at 180,766 in SFY 2014-15; and Establishes a public campaign …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… an active regional backup site, and Division systems are at risk for total data loss in the event of a regional …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided … effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliverables, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… assurance reviews. Key Recommendation None are required. At the time we completed our audit fieldwork, Department and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insurance