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License Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… terms should be clear and unambiguous. Vague language can: (i) contribute to errors in interpretation by the contractor … available, State or Federal agency audit findings for: (i) the contractor or (ii) the goods or services under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringXII.8.B Matching – XII. Expenditures
… in the Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, … that failed matching and (2) resolving match exceptions by updating the voucher via bulkload. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingPublic Safety – 2021 Financial Condition Report
… after full implementation of the State’s Raise the Age law in October 2019 totaled 3,774 for the 12-month period … in specialized youth facilities operated by the State Office of Children and Family Services (OCFS). Of the AO … arrests, including those where a District Attorney’s Office has declined to prosecute, are not arraigned in YPCC …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsSackets Harbor Central School District - Information Technology (2019M-208)
… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208State Agencies Bulletin No. 1823
… the Office of Parks, Recreation and Historic Preservation, in the following bargaining units who meet the eligibility … blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime … as LCO by $.36 to determine the overtime adjustment amount. If an eligible seasonal employee is appointed to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesTown of Mayfield - Town Clerk (2016M-29)
… The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately … to compare cash on hand with outstanding liabilities. The Board did not provide adequate oversight of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … calculation on Compensation for affected records which do not have an existing row on the Job Data page with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Sauquoit Valley Central School District - Procurement (2019M-228)
… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184City of Mount Vernon – Budget Review (B21-6-3)
… Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual … short of estimates. Monitor overtime, health insurance and employee separations closely throughout the fiscal year and … appropriations are sufficient. Determine how the excess retirement liability should be covered and make any needed …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Laurens Fire District – Financial Activities (2021M-43)
… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate … controls over District financial activities to safeguard assets. The Board did not segregate key duties or implement … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21DiNapoli: Read the Fine Print on Your New Gift Card
… money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers … helps you recover any unused balance if it’s reported as unclaimed funds. After five years of dormancy, money from …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardSafety at Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followTown of Carmel – Selected Financial Activities (2015M-201)
… to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. … The purpose of …
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
… Objective To determine whether the costs reported by Minds in Motion, … MIM provides preschool special education services to children with disabilities who are between three and four …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manual