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XII.7.D Expedite Requests – XII. Expenditures
… available to provide to BSE auditors. If BSE is satisfied with the expedite justification and has reasonable assurance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even … Project ID is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the … will be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance … Lake. The objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s … areas in which HRBRRD could improve to better meet PCI DSS requirements, including documenting certain policies and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, as … follow up on the licensing status of the Petroleum Bulk Storage facilities identified as potentially misclassified. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial report, … determined the Department was not completing wage theft investigations timely. As of August 2013, the Department had a caseload of 17,191 cases, including 9,331 active investigations and 7,860 cases pending payment. Of these, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCollection of Medicaid Accounts Receivable (Follow-Up)
… Key Finding Department and Office of the Medicaid Inspector General officials have made progress in correcting …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a Statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development … were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. … To determine whether two selected Empire State Development …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the … also whether the Department had developed formal processes to minimize the risk of unauthorized disclosure of such … such equipment. The audit covers the period June 1, 2012 to October 10, 2012. Background Office of Cyber Security …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five … CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six … CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50 ). About … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… with (i) the New York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). Background The … were reviewed and approved by staff at the: (i) Board, (ii) Special Funds Conservation Committee (SFCC), or (iii) …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did not … be accumulated and how and when the funds will be used to finance related costs. The District has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… over the Treasurer's Office and accountability over the water operations for the period January 1, 2011 to July 31, … Treasurer's Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the … In 2011, the City reported that 719 million gallons of water was treated and 331 million gallons was delivered or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214