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Monitoring and Administration of Public Protection Grant Programs
… active during the period July 1, 2016 to June 30, 2019, SNUG ("guns" spelled backwards) contracts that were active … We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and prevent shootings and … the funds and document their receipt. The Division awards SNUG contracts to not-for-profit organizations that use …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… certain Medicaid populations. Medicaid and Essential Plan enrollment data is transmitted from NYSOH and WMS to DOH’s eMedNY system, which uses the enrollment data to make Medicaid and Essential Plan payments. … while DOH established periodic reconciliations of certain enrollment overlaps, these reconciliations are only designed …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce the incidence of these crimes … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programCitywide Payment Services and Standards – Controls Over Payments
… July 2019 through November 2022. About the Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws of the City of New … within DOF’s Division of Treasury and Payment Services, is to deliver a citywide service for the acceptance of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development … the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through … secured by load-serving entities (entities subject to PSC jurisdiction that secure energy to serve the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City (City) … To determine whether MitchellLama developments supervised by …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair shops across the State for routine maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followMonitoring of Air Quality (Facility Permits and Registrations)
… Program (Program) under Title 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood Youth Council, Inc. (Ridgewood); whether program participants …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOversight of Information Technology Consultants and Contract Staffing
… deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our … that also had monitoring deficiencies. ITS did not require IBM to submit summary reports that contained all the … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… ensure that costs reported by the Department’s network of contractors are supported, appropriate, and reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followCost-Saving Ideas: Managing Your Travel and Conference Expenses
… for reimbursement, you can cut costs and mitigate the risk of fraud. Understand the Risks Your governing board should … tax on hotel occupancy and should provide an exemption certificate, known as Form ST-129, at registration. This form … Original receipts for all actual and necessary expenses A certificate of attendance or completion if travel was for a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in Federal awards; Cover all of the … Equal to or exceeds $750,000 but less than or equal to $25 million $750,000 Exceeds $25 million but less than or equal to $100 million Total Federal awards expended times .03 Exceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984City of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is … more than $27 million. Key Findings City officials failed to maintain accurate and complete accounting records. We …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Putnam County – Court and Trust Funds (2017M-221)
… and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s … and account for court and trust funds for the period January 1 2014 through January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s … and account for court and trust funds for the period January 1 2014 through January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Orleans County – Court and Trust Funds (2014M-043)
… brought these actions to her attention, the Treasurer took immediate corrective action. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043