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DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… the check, Brady signed it over to an unrelated third-party purportedly to satisfy a debt. Brady then called NYSLRS … a new one, which she cashed. In the meantime, the third party had deposited the original check. Once the stop payment … it, however, the bank recovered the $4,055 from the third-party’s account. Brady is scheduled to appear back in court …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkExamination of Center for Economic Growth, Inc.
… Purpose The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant … The objective of our examination was to determine if the Center for Economic Growth Incs CEG …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incSelected Employee Travel Expenses
… such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use of … employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSchool of Professional Studies – Controls Over Bank Accounts
… in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in … Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing accounts. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in connection with the administration of Article VI and … our audit pursuant to legislative mandates included in these statutes, which direct that the Comptroller and the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoReal Estate Portfolio
… information systems used to track real estate holdings are updated timely to reflect changes when property is …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCompliance With Payment Card Industry Standards
… Our audit scope covers the period January 1, 2015 through June 24, 2016. Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsAccounts Payable Advisory No. 70
… Operations (GFO), Chapter XII, Section 5.M – Selecting the Appropriate Handling Code Guidance : New York State … will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling … the payee and work with vendors to meet other needs, such as connecting supporting documentation to a check. If a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention Course Program. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and … administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … The objective of our examination was to determine the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsState Education Department Examination of Payments to Tough Man, Inc.
… five payments totaling $150,000 under the contracts for services provided during the period July 1, 2013 through June …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… the deficiencies we identified. To St. Anne: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualSustainable Investments and Climate Solutions Program
… diverse groups among critical decision-making bodies. Health and wellbeing Improving conditions to support human health, nutrition, and quality of life. Economic …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … of the District’s financial activities. The Board has not adopted a code of ethics or procurement and investment … bank reconciliations during the period January 1, 2011, through June 30, 2012, and the 2011 annual financial report …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … that were not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s … records were unreliable. The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21