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Wage Subsidy and Transitional Employment Programs (Follow-Up)

… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and flexibility to develop and implement their own welfare programs. The TANF … To determine the extent of implementation of 2 …

https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-follow

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and renewed … contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster …

https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow

Selected Employee Travel Expenses

… expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 in travel costs …

https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expenses

Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual

… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … in costs charged to the SEIT program that did not comply with SED’s requirements for reimbursement. The disallowances …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manual

Examination of Outstanding Premiums

… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) … amount of outstanding premiums NYSIF may have been able to recover through SWOP since April 2012. Background New York … The objectives of our examination were to determine i the extent to which the New York State …

https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiums

Reporting of Billboard Income (Follow-Up)

… Finance was not doing enough to identify and follow up on properties with billboards. Finance had not routinely … obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 (82.3 …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-follow

Fund Financial Data – 2022 Financial Condition Report

… For more detail, please see the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund … balance was restated due to the implementation of GASB Statement No. 84, Fiduciary Activities. …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Security Over Critical Systems

… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 … RiverBlack River Regulating Districts District critical systems is sufficient to minimize the various risks …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… activity is properly recorded and reported and that Di …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

Fillmore Central School District – Reserve Funds (2016M-386)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… School. For one worker, School officials did not obtain clearance specifically for their School. A School official … School officials believed they did not have to obtain clearance. In addition, the former CEO did not have …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee

Elba Central School District – Financial Condition (2013M-240)

… Purpose of Audit The purpose of our audit was to examine the … July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Southold Union Free School District – Claims Processing (2013M-183)

… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Fishers Island Ferry District – Financial Operations (2016M-156)

… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …

https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156

Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)

… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected

DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November

… Local sales tax collections in New York state increased by 8.8% in … time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. … many forecasters are predicting that national retail sales will be strong this holiday season, local officials …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-november

Fund Financial Data – 2021 Financial Condition Report

… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

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