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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In … 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditSelected Aspects of Supporting Small Businesses
… awarded, while the other four boroughs combined received only 48% of the awards and 38% of the funds. There was also a … jobs. Key Recommendations Implement controls to ensure only eligible businesses participate in grant programs and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesPrivacy and Security of Student Data
… Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of … the Education Law and outlines numerous requirements that all schools must implement to strengthen data privacy and … The Department has not completed a data classification for all the types of information it manages, processes, or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight of Construction Management Contracts (Follow-Up)
… included in our initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … should be better positioned to purchase food from State farms. The Department of Agriculture and Markets … whose responsibilities may include connecting local farms to their school. In such cases, the performance measure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
Determine if Town of Hempstead Town officials used competitive methods when procuring professional services and purchases subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Oversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsAdministration of Self-Insured Workers’ Compensation Plans
… actions taken by the following three constituent agencies: New York City Transit (excluding Staten Island Railway), MTA Bus … injured employees. Virtually all employers in New York State must provide workers’ compensation, and are required to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown 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) did not adequately configure network and computer user access controls. In addition to sensitive IT … written IT security policies and procedures and ensure computer users receive comprehensive IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Minetto – Information Technology (2022M-9)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… states that a person does not acquire a State domicile only by being physically present in the State for the sole …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… four categories; Transaction Identifying Documents Amendment Supporting Documents Vendor Responsibility and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Accountability and Surplussing of Vehicles (Follow-Up)
… extent of implementation of the recommendations included in our initial audit report, Accountability and Surplussing … Key Finding OPWDD officials have made some progress in correcting the problems we identified in the initial report. However, improvements are still …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followImplementation of the Security Guard Act
… Act’s requirements, having processes in place to ensure only individuals meeting the Act’s requirements are issued …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135