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Hourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill rates vary within job …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and … accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… 130 children from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is reimbursed for … December 31, 2014, Ulster-Greene reported approximately $2.6 million in reimbursable costs for its preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Castleton, New York. Story Place offers a range of … June 30, 2014, Story Place reported about $1.9 million in reimbursable costs on its CFR for three rate-based … June 30, 2014, we determined Story Place reported $5,150 in personal service costs on its CFR that did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … 30, 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the … fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Accounts Payable Advisory No. 32
… processed within the Statewide Financial System (SFS). In certain circumstances, BSE will also produce and send 1099 … establish a plan for transmitting this information to BSE in a secure manner. Agencies should transmit this information … using the method established by the third business day in January . Agencies that elect not to use OSC to produce …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsSUNY System Administration Office – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 … of this analysis, we selected one State University of New York System Administration Office (System Administration) … that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … assigned identification numbers to individuals eligible for Medicaid, and whether inappropriate Medicaid payments … The Department oversees and establishes guidelines for local districts regarding Medicaid eligibility. Local …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialDiNapoli Announces Sale of General Obligation Bonds
… New York on March 10, 2015 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 4, 2015. The bonds will be dated …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsArea #9 – Wireless Network – Information Technology Governance
… often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal … a wireless environment requires certain additional security precautions to prevent unauthorized access and … Although wireless environments and their related security systems can be quite complex, local government and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in … authority between Business Units within the same fund and for the same purpose as originally appropriated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings … amount of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit … Key Findings The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The … and reports of all Company members who are involved in the collection, recording, reporting and custody of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsHicksville Water District – Competitive Quotations (2013M-233)
… internal controls over the District’s financial operations and other financial related activities for the period January … Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water … County contracts, they were not documented on the claims packages submitted for payment. We therefore question whether …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233