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Internal Controls Over Selected Financial Operations
… assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September 16, … who together manage federal and State budgets, oversee human resources, operate training, and arrange logistics. A Master …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … accurate manner, and unpaid tickets remained outstanding for an average of 181 days. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deficits from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the superintendent and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … January 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York … and spending. This addition to Open Book New York makes it the go-to source for comprehensive, user-friendly … to their elected officials,” DiNapoli said. As the state’s fiscal watchdog, DiNapoli is responsible for processing all …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); … use the proceeds from the sale to the county of all the property and facilities of a town water district for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Empire BlueCross BlueShield – Controls Over Payments for Special Items
… BlueCross BlueShield: implemented sufficient controls over the identification and recovery of overpayments made to … payments which result from contracts with hospitals that do not include language that limits the reimbursement of … of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1097
… payment for a total of 60 business days (the current pay period plus five retroactive periods). Changes to additional pay factors (e.g., inconvenience, shift differential, … payroll errors (e.g., failure to pay performance advances, longevity payments, contractual salary increases to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases School Audits
… DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure … Beach City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written … Lynbrook Union Free School District – Special Programs (Nassau County) The board did not adopt a cash receipts policy …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Westchester 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
… the interests of the estate, Mr. Parisi abused the trust placed in him by allegedly attempting to pocket … court." "Mr. Parisi allegedly took advantage of the trust given to him by his client, when instead of doing the …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleState Agencies Bulletin No. 719
… NU 01 ( PS1 ) earnings. Position Data and Job Data do not match OSC will run a listing of employees whose Position Data and Job Data do not match for the following fields: BU, Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainDivision of Housing and Community Renewal Bulletin No. DH-16
… provides an increase to $1,264.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several … found. “Government’s use of artificial intelligence to improve public services is not new. But there needs to be formal guidelines governing its use, a clear inventory …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsArtificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … four City agencies: NYPD, ACS, Department of Education (DOE), and Department of Buildings (DOB). Based on our survey …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceArea #2 – IT Security Training and Awareness – Information Technology Governance
… users as to what the governing board expects them to do, IT security training provides them with the skills to do it. Educational agencies are required to annually provide …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… after a deposit is made to the State’s General Checking Account (GCA). The following types of cash receipts should be … restricted to receiving certain types of revenue. Revenue account codes are used on AR deposits to denote the particular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… Medicaid recipients with ESRD and helps guide them on how to apply for and enroll in Medicare. In response to the … and notify them that they may be eligible for Medicare and how to apply. DOH can also obtain recoveries from Medicare … in applying for Medicare; Follow up with recipients who do not apply for Medicare by implementing a process that …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patients