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Online and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or … to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages to meet the … way to train staff and will allow local governments and school districts to minimize travel costs. It may be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOversight of Direct Placement of Children
… regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New … even within, Local Districts. Direct placement data in CONNECTIONS was not always complete or accurate, which may … we found discrepancies between source information and CONNECTIONS data for 23 of the 30 cases we reviewed. …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenUnified Court System Bulletin No. UCS-286
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialOversight of Runaway and Homeless Youth
… if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and … county – regardless of whether it receives OCFS funding – is required to complete and submit a Child and Family … of services and the allocation of resources. OCFS is responsible for reviewing and approving all county …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTown of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January … The purpose of our audit was to determine if Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Steuben County – County Bridge Maintenance (S9-13-1)
… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … and the Board lacked the financial information necessary to properly monitor and manage Village finances. The … Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities … $65.8 million. Payments to AABR are based on rates set by OPWDD. Key Findings Based on a sample of paid claims, we concluded that payments by OPWDD to AABR were supported and program-appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programSeneca Falls Central School District – Procurement (2021M-201)
… report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a … Determine whether Seneca Falls Central School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201X.1 Overview – X. Guide to Vendor/Customer Management
… vendors by a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. Vendors that do business with multiple … to record the receipt of funds. Customers include Federal Government Agencies, other Business Units and Revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewPublic Authorities – 2021 Financial Condition Report
… are legally separate public entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … and made more than $16 billion in payments pursuant to contracts in 2020. The fiscal stability of the State is … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit … enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesManagement of Internal Controls
… own, operate and lease facilities that support the technical programs, strategic partnerships and business … were not formalized into a written Accounting Procedures Manual that serves to memorialize requirements. Subsequent to … us with a copy of a finalized Accounting Procedures Manual that incorporated necessary procedures and controls …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOversight of Construction Management Contracts
… and Historic Preservation is adequately monitoring construction management contracts to ensure they meet … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State procurement …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from agency …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsExamination of Superstorm Sandy Expenses
… of lights, heaters and generators it procured during its response to Superstorm Sandy. Background As part of its response to the Sandy disaster, DHSES paid $1.17 million for … We found DHSES did not maintain sufficient records to show it received all the lights, heaters and generators it …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesMilitary Service Credit
… in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement … You may be entitled to receive additional credit toward your retirement benefit for your military …
https://www.osc.ny.gov/retirement/members/military-service-creditCancer Service Network, Inc.
… whether contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services Program were appropriate. We examined … April 1, 2010 through March 31, 2011. Background The Cancer Services Program provides free cancer screenings to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-inc