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Cyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfClaims Processing Activity October 1, 2024 Through March 31, 2025 (2024-S-26)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s26.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfOut-of-Service Death Benefit – New Career Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitCortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceBemus Point Central School District - Capital Projects (2019M-212)
… Audit Objective Determine whether the District properly and transparently used capital project resources. Key … to voters. Properly approve all change orders and competitively bid change orders exceeding the statutory … Determine whether the District properly and transparently used capital project resources …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This … benefit may also be payable if you die within one year of leaving covered service but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectNon-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOpinion 90-33
… issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, … mayor at a village board meeting, the deputy mayor has the power to appoint village officers and employees, subject to … Village Law, §4-400(1)(c) grants to the village mayor the power to appoint all non-elected officers and employees of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor