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Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign … Key Recommendations The Treasurer should control when her electronic signature is applied to checks. The Board … and indicated they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWhitesboro Central School District – Separation Payments (2020M-146)
… - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) … agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… available apartments, developments are required to offer one out of every four available units to applicants on … Of the initial audit report’s seven recommendations, one was implemented and six were partially implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followTown of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … fuel purchases and use. … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Use of Vendor-Supported Technology (Follow-Up)
… Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the … benefit corporation, NFTA must adhere to the New York State Information Technology Security Policy (Policy) … certain systems identified as no longer supported by the vendors. We recommended NFTA officials ensure those actions …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followAccounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over purchasing for … adopted a procurement policy that requires Town officials to solicit quotes or competitive bids, depending on the … the Board does not review the procurement policy annually to ensure it properly reflects the Board’s current …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Long-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … ). About the Program Under the federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followTown of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … and modify the duties of the Supervisor and Comptroller to reflect the intended internal controls for these positions …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … analysis of all bail liabilities and adjust Court records to ensure that the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Access Controls Over Selected Critical Systems (Follow-Up)
… youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide range of social … on systems, agencies, such as OCFS, must follow New York State Information Technology (NYS IT) security policies and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followCompliance With Jonathan’s Law (Follow-Up)
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … neglect while at a privately run facility and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted … is later. OPWDD operates 13 Developmental Disabilities State Operations Offices in six regions across the State to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365State Agencies Bulletin No. 1772
… Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a … paper Form W-2 statement must provide consent. The consent by the employee must be made electronically in a way that … to any change made to consent status. OSC will create and run a program during year-end processing to automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Oversight of Nurse Licensing (Follow-Up)
… of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… providers for controlled substances in compliance with the New York State Controlled Substances Act, which limits the … disadvantaged and/or have special health care needs. The New York State Controlled Substances Act (Act), which was …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established … generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesHousing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two … In November 2007, the Private Housing Law was amended to require housing companies to provide disabled veterans …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… adequately, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. … - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education Department: IncludED Educational Services, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manual