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Controls and Accountability of Court, Trust and Bail Funds

… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-funds

Criminal History Background Checks of Unlicensed Health Care Employees

… to adequately safeguard patients through requests for required criminal history background checks when hiring … we did identify 24 CHRC applicants whose determination letters were not completed timely and, as a result, the … risk. Department officials promptly issued determination letters as a result of us bringing the 24 instances to their …

https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employees

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … school districts comprise a wide range of early child care and education providers, including: day care centers, nursery …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… procedures, update them if necessary and ensure compliance with them. Require the periodic review of journal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

City of Rome – Solar Power Purchase Agreements (2015M-290)

… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25

Town of Hempstead – Information Technology Access Controls (2021M-158)

… IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt comprehensive IT policies and procedures addressing … so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… today for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for fines, … 64, of Alexandria Bay, was charged with grand larceny in the third degree in Clayton Town Court.  Her misdeeds were … today for grand larceny related to the missing $36742 in public funds and allegedly pocketing cash paid by …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility

… Many of the State’s Medicaid recipients are enrolled in MLTC plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or … any CBLTC services in a month, deceased recipients), and Maximus is responsible for processing the disenrollments. …

https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibility

Management of Indoor Air Quality for Individuals With Asthma

… hospitalizations due to asthma and limiting exposure to indoor air pollutants that are known asthma triggers. To … through its contracts with LHDs, has identified poor indoor environmental conditions that impact residents with …

https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthma

Village of Hewlett Bay Park – Financial Management (2022M-30)

… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes … Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… – Budget Review (Orange County) The significant revenue and expenditure projections in the proposed budget are reasonable, except for … appropriations, an allowance for uncollectible taxes and plans related to possible back pay expenditures due to …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-review

Town of Groton – Highway Department Asset Accountability (2022M-117)

… Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures

… Units should indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to … Units should indicate the approved B1184 request number in the DOB Approval Code field of the voucher …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-code

Town of Owasco – Financial Management and Procurement (2021M-70)

… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Town of Huntington – Payroll and Legal Services (2013M-28)

… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

College of Nanoscale Science and Engineering – Network Security Controls

… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the … unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 through … The College is a global education, research, development and technology operation resource dedicated to preparing the …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controls

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The Court has jurisdiction over …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Incorporated Village of Garden City – Check Signing (2021M-39)

… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39