Search
City of Newburgh – Budget Review (B21-6-13)
… potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage … or a shortfall in revenue. Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, …
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 … 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)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the …
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
… Component must have a zero net financial impact across all budget lines. The Interunit Budget Transfer Component can …
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)
… regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in New York … welfare services, such as foster care. Additionally, OCFS’ CONNECTIONS database contained numerous inaccuracies, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Law. The audit found that from November 28, 2017 to October 31, 2019, the FIC processed 1,656 kits, but only 356 … within the time frames prescribed by law. Also, as of October 31, 2019, the FIC had 1,916 unprocessed kits, and the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… than 150,000 eligible AAR customers who are unable to use public bus or subway service because of a disability – was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableOversight of Construction Management Contracts (Follow-Up)
… is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … construction manager of a $25 million Niagara Falls State Park revitalization project. After several amendments, this …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Telemental Health Services (Follow-Up)
… attestation for providers to complete that wished to offer TMH during the emergency and outlined the programs and services allowed to offer TMH for the duration of the disaster emergency. … process to ensure providers’ ability to continue to offer TMH beyond the disaster emergency. Without this …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… of implementation of the 14 recommendations included in our initial audit report, Employee Qualifications, Hiring, … (MaBSTOA), a subsidiary of Transit, operates buses in upper Manhattan and the Bronx. MTA Bus Company, a subsidiary of the MTA, provides bus services in the Bronx, Brooklyn, and Queens. Staten Island Railway …
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’s financial application to verify availability of funds and ensure pricing matches vendor agreements. District …
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)
… Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … Town Clerk Clerk recorded deposited disbursed and reported all money collected in a timely and accurate manner …
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
… expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee reconciles travel expense charges by creating an … from the creation of an expense report is paid back by the employee. When employees review and reconcile charges timely, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationTown of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli Honors Caribbean Leaders
… and organizations at a celebration on Monday in honor of Caribbean Heritage Month. “We gathered in Brooklyn to … community and recognize extraordinary individuals of Caribbean descent. Each of these leaders has given back to New York state through … and organizations at a celebration on Monday in honor of Caribbean Heritage Month …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… 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 accounting environment and are also subject …
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)
… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… the month following the close of the billing cycle, along with supporting documentation for the related purchases. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followCity of Yonkers – Budget Review (B21-6-8)
… The City could face a shortfall of $1.8 million for parking violations bureau revenue and $1.3 million for parks … in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue shortfalls. Pay …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8