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Geneseo Central School District - Online Banking (2019M-172)
… ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … Key Recommendations Enforce the online banking policy and develop procedures to adequately segregate online banking … for online banking transactions. Ensure that officials and employees receive adequate IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Tri-Valley Central School District - Financial Management (2020M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used … as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board did not: … inter-municipal agreement. Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting … to ensure financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightThe Survivor’s Benefit Program for Retired NYS Employees
… is a financial protection plan that provides a minimum death benefit to the survivors of New York State retired … you designate to receive your pension benefit upon your death will receive the survivor’s benefit in addition to any … Please submit a copy of the deceased beneficiary’s death certificate along with the form. Otherwise, you may …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesOpinion 97-17
… of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library … Whether a county may require trustees of a city and county public library to complete and file an annual …
https://www.osc.ny.gov/legal-opinions/opinion-97-17XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, information regarding procurement record requirements and submittal requirements in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of … of service credit, whichever occurred first. (Note: Tier 3 and 4 ended more than ten years ago, so Tier 3 and 4 members … Tier 3 and 4 members stop making required contributions once certain …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide … including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli Honors Caribbean Leaders
… State Comptroller Thomas P. DiNapoli honored Caribbean and Caribbean American individuals and organizations at a celebration on Monday in honor of … gathered in Brooklyn to celebrate the Caribbean community and recognize extraordinary individuals of Caribbean descent. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary institution … To determine whether College of Mount Saint Vincent management complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programLehman College – Controls Over Bank Accounts
… University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate purposes and transactions. The audit covered Lehman’s bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsTuition Assistance Program – DeVry College
… DeVry College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded … business administration, accounting, computer technology and electronics. DeVry operates three campuses in New York – …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeControls Over Cash Advance Accounts
… Petty Cash Account funds totaling over $4,600 for employee payroll advances, which is prohibited by the Comptroller’s … reflect actual use. Discontinue the practice of allowing payroll advances from the Petty Cash Account. Close the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsOn-Time Performance
… seven days a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR … OTP goal is 95 percent. Key Findings The 7-Day OTP With Boat percentage was below the goal (of 95 percent) during 11 … 84.64 percent to 94.36 percent. The Weekday OTP Without Boat percentage was below the goal for eight of the 13 months …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 2011-1
… municipalities by special act of the State Legislature ( see General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, … be governed in all respects as provided by that statute ( see General Municipal Law, art 18-A, title 2 [§ 890 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Oversight of Chemical Dependence Residential Services
… To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients. The audit covered the period from April 2017 through February 2021, and also included the most recent recertification review …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesArtificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 … in industry operations, including agriculture, health care and medicine, manufacturing, transportation, and government, …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs Program, is …
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 Firearms Training and Safety Incentive Program Payment will be addressed in a … 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-firearms