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Controls Over Computers (Follow-Up)
… Over Computers (Report 2010-N-7). Background The New York City Department of Environmental Conservation is responsible … on January 10, 2012, found that the Department did not place enough priority on ensuring that computer assets were … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… implementation of the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, issued May 31, 2013, determined Department officials … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agencys IDAs progress …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wyandanch Union Free School District – Budget Review (B24-7-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Compliance With School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). … 15, 2019, was to determine whether the DOE complied with the school safety planning requirements in the SAVE Act. … Auditors determined that DOE could improve its compliance with the school safety planning requirements outlined in the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the GSA issues an annual Assistance Listing Number (ALN) formerly the Catalog of Federal Domestic Assistance (CFDA), …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13XII.6.G Paying Debt Service – XII. Expenditures
… agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual Vendor ID, X will equal the debt service number … Charge screen. Bulkload Business Units must enter an “N” in the Interest Eligible field. Refer to Section 5 - Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… that immediately follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation Non-Personal Service (NPS) NPS – Contractual Services NPS – Travel NPS – …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewInternal Controls Over Selected Financial Operations
… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. The audit covered the period April 1, 2016 … SLA is responsible for promoting the health, welfare, and safety of the people of New York State through issuing …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … The purpose of our audit was to evaluate the financial condition of Water District 1 and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a … The purpose of our audit was to examine the Courts records and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014DiNapoli: Tax Cap Below Two Percent
… “The pandemic and the fiscal uncertainties municipalities are facing add to the challenge of adhering to the tax cap,” … must closely monitor their budgets to ensure they are balanced and that they have cash on hand.” The tax cap, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. … consecutive year, school and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. … “My audits have shown some school districts will be able to rely on ample rainy day funds to offset the low growth in …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The New York … Key Findings Empire officials made significant progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followFund Financial Data – 2022 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data