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City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… its failure to appropriately monitor financial operations. At June 30, 2009, the City’s total unexpended surplus for its …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Assessment and Collection of Selected Penalties
… penalties. Background The Workers' Compensation Law allows health care providers, which have provided services to WCB … claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days … including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and other …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesLackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHyde Park Central School District – Financial Management Practices (2012M-172)
… a tax certiorari reserve fund are appropriately used, and do not exceed the amounts reasonably deemed necessary to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… financial information for more than 500 state and local public authorities is now available at Open Book New York … , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… led to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the … of living in New York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major metropolitan areas in the country. New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… District of New York and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal … Service ("USPIS") announced that a federal grand jury in White Plains, New York, returned an Indictment yesterday … of the estate, Mr. Parisi abused the trust placed in him by allegedly attempting to pocket millions of dollars …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesState Agencies Bulletin No. 1097
… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … and separation dates Promotions Salary increases for unallocated positions* Changes in percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesArea #2 – IT Security Training and Awareness – Information Technology Governance
… threats, underscores the importance of including all users in IT security training. It is also important to update the … policies and training and can focus attention on security in general or some narrow aspect of security (e.g., the … on one or more of the following issues: Emerging trends in information theft and other social engineering reminders; …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… from the initiatives. ESDC officials told auditors they do not believe that the advertising program should be … for each of the promised jobs. Auditors also questioned why ESDC continued to allocate more and more money to … whether a few focus groups had their perceptions changed after viewing the ads about doing business or visiting New …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractState Agencies Bulletin No. 1945.1
… due to assault-related Workers’ Compensation injuries, and removing Teachers from Workers’ Compensation leave at the end … Employees with a Workers’ Compensation injury related to an assault are entitled to two years of leave but only one … being requested overlaps an existing leave in the employee’s history, including whether the new leave should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… needed to obtain or complete higher education, such as at a college or trade school. The audit found a significant … that pays wages that can support a family. Auditors looked at 71,210 students who were expected to graduate high school … 38% (23,314) of those students did not stay in college for at least six months. Graduation from high school and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Agencies Bulletin No. 719
… ) shall no longer exist. The Arbitration Award calls for a Salary Increase for all arbitration eligible employees on … Uniform Allowance to the employee’s base annual salary. A revised Salary Schedule . OCS Actions Ending Security … code of: PAY/CSL (Pay Rate Change/Correct Salary) and the new salary for annual salaried employees PAY/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… implemented sufficient controls over the identification and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to minimize the … include language that limits the reimbursement of special medical items. The audit covered the period January 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most cash receipts are recorded through the Accounts Receivable … is used to further define the revenue type. See Chapter IV, Section 3.B - Miscellaneous Receipts of this Guide for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… in development, and that only ACS keeps an inventory of all of the data sets that its AI tools use. None of the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance structure over the … Program AI-powered tools have an increasingly vital role in industry operations, including agriculture, health care … for its surveillance tools in compliance with the NYC Public Oversight of Surveillance Technology Act. The impact …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governance