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Accounts Receivable Collection and Reporting

… The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy … and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts aim to …

https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reporting

Capital Planning

… needs are adequately addressed. The audit scope period is January 1, 2012 through October 30, 2015. Background The NFTA is a multi-modal transportation authority responsible for air … plan. Complete the Transit Asset Management Plan that is currently in progress, keeping in mind likely future …

https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning

Pipeline Safety Oversight

… Program, Inspection Activity, Inspector Qualification, Leak Management, Enforcement, and Incident Investigation. Key …

https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight

Internal Control System Components

… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal … January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form …

https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components

Opinion 94-18

… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

Internal Control System Components

… covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal … audits of internal control, and issuing the Standards for Internal Control in New York State Government … internal control system appropriately addresses all five com …

https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-components

United Community Services, Inc. – Compliance With the Reimbursable Cost Manual

… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to operate, among … utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office expenses. These expenses were …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manual

Heat and Hot Water Complaints (Follow-Up)

… Objective To determine the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the Program The New York City Department of Housing …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-follow

Town of Hempstead – Information Technology Access Controls (2021M-158)

… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance

… employer-based coverage or Medicare Part D). Medicaid is considered the payer of last resort, and as such, MCOs are …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients

Kortright Rural Fire District – Financial Activities (2022M-51)

… whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the … prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

CUNY Bulletin No. CU-744

… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … be completed by paychecks dated 03/09/2023. Agency Actions In order to process the Summer 2022 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundation

Town of Danby – Claims Processing and Procurement (2022M-127)

… the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to … Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and approved. When goods and services are not competitively procured, they …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Port …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

XV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year

… of interest to agencies’ accounts within the State’s short-term investment pool (STIP). Agencies should review their … agency requests to ‘opt into’ or ‘out of’ participation in the distribution of STIP interest earnings must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interest

State Agencies Bulletin No. 2030

… The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may … for them to be used in PayServ for the Administration check dated July 6, 2022. If the chartfield string is lapsing … string effective the beginning of the pay period for the check dates listed above. Examples of these dates are as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-events

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed … obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13