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License Fee Revenues (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report License Fee Revenues Report 2010N1
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNatural Gas Damage Compensation Fund
… Session 2017-2018: A.2972 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and … Establishes the natural gas production contamination response and …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundCase Management
… for eligible seniors. The audit covered the period from January 2019 through October 2022. About the Program An … to live independently, safely, and comfortably in one’s home for as long as possible. The New York City (City) … benefits, and entitlements needed to age safely at home and maintain their quality of life. DFTA reported over …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementState Agencies Bulletin No. 2035
… Purpose: The purpose of this bulletin is to provide information and processing instructions for … The purpose of this bulletin is to provide information and processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitVillage of Hewlett Bay Park – Financial Management (2022M-30)
… 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 were levied than needed to fund operations. For example, about $6,000 was needed …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Clarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementXV.15 Fund Classification Manual – XV. End of Year
The Fund Classification Manual FCM is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualXV.14 Federal Admin Recoveries – XV. End of Year
… authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be … information relating to Federal Transfers to Other Funds, see Chapter IX, Section 9.B - Transfers to Other Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… ensure those funds are spent appropriately. Every agency should have a process to monitor and evaluate contractors’ … terms: variety, typically, usually, can, may, periodic, often, and good faith effort. To determine whether the agency … Where is the contractor to perform required activities? How will the contractor communicate to the agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringXII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when … implemented to provide a more equitable payment method for hospital inpatient services and to better reflect the … For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a patient who died …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsControls Over Revocable Consents (Follow-Up)
… with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, … from the petitioner . Consents must also be signed by the Mayor’s Office of Contract Services and registered …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, … but later added as a $60,000 change order, which should have been competitively bid in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Public Authority Procurement
… Public Buildings Law relating to procurements. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/public-authority-procurementVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL modules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesSafety at Stations (Follow-Up)
… Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line, which runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followTown of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background … The purpose of our audit was to examine selected Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201