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Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New … of Labor; U.S. Department of Treasury Interest due on New York’s advance has been limited to date because of … currently pay the lowest rates. If New York continues to hold an outstanding balance on January 1, 2023, employers’ …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … well as provide for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of … the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility … shall ascertain the total amount of expenses the Department of Motor Vehicles incurs in its administration of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableCity of Yonkers – Budget Review (B21-6-8)
… Replace nonrecurring revenue, such as fund balance, in the 2022-23 budget. Develop a plan to address potential parking violations bureau and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Bus Driver Licensing
… bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four … the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Springport – Financial Management (2014M-329)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is governed by … $1.97 million. Key Findings The Town could not provide a Board resolution that properly established the building …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … in the Town of East Greenbush in Rensselaer County, is a special district public library which received its charter … State Board of Regents in 1988. The Library is governed by a Board of Trustees comprising seven elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and … 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in Rockland County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through November 13, 2014. … The Town of Ira is located in Cayuga County and has a population of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion of the Village …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… and procurement policies. The Board did not perform annual audits of the books and records of all Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … Key Findings We found that the Board has not adopted a policy and Town officials have not developed procedures to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Huron – Financial Management (2014M-367)
… budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is governed by … tax levies than necessary. Key Recommendations Develop a multiyear financial plan to establish the goals and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Thurston – Financial Management (2013M-280)
… public accountant or public accountant to conduct the audits in a timely manner … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime was adequately documented and … properly supported by documentation. Key Recommendations Direct supervisors should review and approve all time cards. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Town of York – Budgeting and Financial Oversight (2014M-181)
… the services of an independent auditor to conduct the audits. … The purpose of our audit was to examine the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181