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Oversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken and how …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReview of Real Property Holdings for Disposal (Follow-Up)
… have been disposed of or sold to generate revenue for the State. The Department last assessed its need for these 18 … disposed of properties on terms beneficial to the State. However, when DOT leased out property, it may not …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followCollection of Lease and Permit Revenues (Follow-Up)
… extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and … the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between … extent of implementation of the four recommendations made in our initial report Assessment and Collection of Lease and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Department has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalCUNY Bulletin No. CU-461
… (OSC) will take to apply the Retroactive Increase in Excludable Transit Benefits. Background The enactment of … the monthly limit for transit passes and transportation in a commuter vehicle. Effective January 1, 2013, the transit … Immediately Affected Employees Employees who participated in the Commuter Benefits Program, for tax year 2012, with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentTax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsOmnibus Technical Corrections
… the requirement that an application for membership in the New York State and Local Employees’ Retirement System … the requirement that an application for membership in the New York State and Local Employees Retirement System or …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsExamination of Unemployment Insurance Benefits
… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … and (iii) out of country indicators in the claimants’ log file to the DOL payment file to identify claimants …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York … students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) and provided special education services to approximately …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followImplementation of the Security Guard Act (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Implementation of the Security … and annual training and renew their registration every 2 years. Further, the Act requires the Department to … security guards and registration card applicants in New York State. Between January 1, 2021 and December 31, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followLump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at Separation or Retirement You will receive a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsInternal Controls Over Selected Financial Operations (Follow-Up)
… The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons … Monthly pension payments depend on factors such as salary and years of service and must reflect Cost of Living … The objective of our initial audit, issued April 27, 2020, was to determine whether DMNA had adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. … The claims auditor did not: Audit claims for accuracy or completeness. As a result, we identified discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Valhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … accounts as soon as they are no longer needed and maintain a list of authorized network users to periodically review network user accounts for necessity. Review the written procedures the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of North Greenbush – Town Clerk (2017M-132)
… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … without supervisory approval or the creation of an audit log. Key Recommendations Ensure that monthly accountabilities …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … budget authority between two or more Business Units in a single entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish … at [email protected] with “Single Payment Vendor Request” in the subject line. QUESTIONS For questions about this … Unit VMU for a new Single Payment Vendor ID to use in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-id