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Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and … allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, … its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsOn-Time Performance
… where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven … MTA website. The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 2011-1
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … serve as the staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an … corporations and similar entities (individually, a "development corporation" or "corporation"). The issue …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Oversight of Chemical Dependence Residential Services
… programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction … 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying … pursuant to requirements established in State law and New York Codes, Rules and Regulations (Regulations). A …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesArtificial Intelligence Governance
… their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial recognition technologies, … own, divergent approaches. We sampled four City agencies: NYPD, ACS, Department of Education (DOE), and Department of … created to address issues not specific to AI. Further, the NYPD created impact and use policies for its surveillance …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceNew York Youth Jobs Program
… granted under the Program. Our audit covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, … each part-time employee who worked at least 20 hours per week (or 10 hours per week for employees enrolled full time in high school). Retaining employees beyond the initial six months …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programState Agencies Bulletin No. 2054
… agencies with information for processing the 2019-2020 and 2020-2021 Firearms Training and Safety Incentive Program Payments. Note : The 2021-2022 … agencies with information for processing the 20192020 and 20202021 Firearms Training and Safety Incentive Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account Contact …
https://www.osc.ny.gov/online-servicesUnified Court System Bulletin No. UCS-208
… of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who meet the eligibility … or maintenance allowance to eligible members (NU’s SY, SR S9, DR, F8, G9) in June and December. In addition, the … for eligible employees in Negotiating Units 87, SY, SR and 86. The Uniform Blazer Allowance Payment for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Wayne Central School District – Property Disposal (2021M-161)
… and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board … value for this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the … Board and District officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Long Lake Central School District – Capital Project (2021M-183)
… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… ] Audit Objective Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were … Determine whether the Herkimer County Industrial Development Agencys HCIDA claims were adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of North Greenbush – Town Clerk (2017M-132)
… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesLindenhurst Union Free School District – Collections (2024M-24)
… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24