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Franklin-Treadwell Fire District – Disbursements (2021M-16)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16DiNapoli: Read the Fine Print on Your New Gift Card
… if it’s reported as unclaimed funds. After five years of dormancy, money from unused gift cards issued by New York … may include: Service fees when the card is purchased; Dormancy fees if the gift card is not used within a certain …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardSafety at Stations (Follow-Up)
… SIR operates 24 hours a day with service every 30 minutes, and more frequently during weekday rush hours. From July 1, … Center receives the call, prepares an Exception Report, and notifies MOW and/or the Engineering Department of the incident, requiring …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followTown of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that MIM reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report (CFR) were reasonable, … Cost Manual (RCM). The audit included expenses claimed on QSAC’s CFR for the fiscal year ended June 30, 2015. About … Intervention. SED has issued the RCM to provide guidance on the eligibility of costs and documentation requirements. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… costs reported by the Auditory Oral Learning Center (AOLC) on its Consolidated Fiscal Report (CFR) were reasonable, … established by SED. The reimbursement rates are based on the financial information that AOLC reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualMandatory vs. Optional Membership
If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOperational Training and Medical Assessments of Train Crews (Follow-Up)
… included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2017-S-71 ). … (Engineer) and a Conductor. Induction Training is required for all employees new to their positions and is conducted … Periodic medical assessments are required every two years for Engineers and every five years for Conductors. Revisits …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followHomer Central School District - Criminal History Background Checks (2019M-76)
… ensure the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 … files to ensure that they have gone through proper criminal history background checks. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Oversight of Public Water Systems (Follow-Up)
… Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers. However, we identified opportunities for improved oversight, particularly regarding PWS compliance as well as system and procedural controls. In addition, there are emerging …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher … Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … Transfers include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … Operations REV. 07/02/2019 … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Comptroller, Deputy Comptroller - Division of Contracts and State Expenditures. Improper transactions must be … advance account will agree to the reported advance amount on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Overages In rare instances, overages can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesControls Over Revocable Consents (Follow-Up)
… of a right to an individual or organization to construct and maintain certain structures on, over, or under the … (Office) . The permission is granted in exchange for compensation to the City . Revocable consents are granted for a term of ten years, and at the end of that period they …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followTown of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive … comprehensive written information technology (IT) policies and procedures addressing areas key to securing user access …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4DiNapoli Announces 2019 Fiscal Stress Scores
… local governments were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s … (pre-pandemic). In New York, that includes all counties and towns, 44 cities and 10 villages. “We’ve been closely … In January, DiNapoli issued fiscal stress scores for school districts and found 33 school districts designated in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279