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Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeSecurity Over Critical Information Systems (Follow-Up)
… two recommendations included in our initial audit report, Security Over Critical Information Systems (Report 2016-S-69 … which was issued on July 19, 2017, determined whether the security controls over critical State Education Department … data classification process, adopting adequate information security policies and procedures, and improving certain …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… did not provide oversight of the bookkeepers and bank reconciliations were not performed. As a result, the … current Supervisor and bookkeeper were unaware that two bank accounts existed and had $710,000 on deposit. The Town … and up-to-date accounting records and properly complete bank reconciliations. Provide accurate and timely financial …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… the special act, and revise the Association bylaws to define the manner of furnishing relief to disabled members …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxForms and Templates
… Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesContract Advisory No. 12
… that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to … by OSC’s Bureau of Contracts (BOC), and to provide electronic notification when contracts submitted via the … an SFS contract transaction. The attached list of Grants Electronic Contracting Pointers provides additional …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsOpinion 90-52
… Once filed, the report becomes "a public record open to inspection by any interested person" ( id .). Thereafter, the … that the report has been filed and is available for public inspection, and that the town board may, in its discretion, … and file such response in the clerk's office for public inspection (General Municipal Law, §35[2]). The General …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the … policies significantly increases the risk that data, hardware and software systems may be lost, damaged or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… July 1, 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in New York? … a partnership (“proprietors’ income”), dividends, interest and rent, and transfer receipts to individuals, totaled nearly $1.6 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Selected Aspects of Incident Intake and Investigation
… The database is the Center’s electronic case file and reporting system and is used to document the receipt, … blank fields for significant dates, including the date the incident was reported or when a finding was made. Such errors … the data inaccuracies and are also implementing a new reporting system. Several Federal statutes, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… and Amerigroup made payments to ineligible health care providers and whether these managed care organizations established and implemented adequate … December 31, 2014. Background Through its Medicaid managed care program, the Department contracts with managed care …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionDiNapoli: MTA Financial Outlook in Precarious Balance
… how the combination of higher spending, the winding down of federal aid, the risk of permanently lower ridership … delivered just 89% of scheduled service in Aug. 2021, down from 96% in Aug. 2020. Further declines could stall …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… limits on parole revocations, and the legalization of cannabis. These changes may not have had as much of an impact …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationRestrictions on Consecutive Hours of Work for Nurses
… Purpose To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours … 30, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Section … and effectively enforce the Law. The Division is unaware of which employers are subject to the Law, which …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … recouped overpayments based on our findings . Background To accomplish our objectives, we used data analytics to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDual Employment
… work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work … and another government agency, earning over $20,000 from each job. We identified 12 of these employees as high …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Criminal History Background Checks of Unlicensed Health Care Employees
… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers to adequately safeguard patients … To determine if the Department of Health effectively oversees and monitors efforts by Nursing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesFacility Planning Bureau Project Review (Follow-Up)
… Bureau did not monitor project construction (e.g., conduct site visits), including whether Districts began construction …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… System (NYBEAS). Civil Service provides Beacon with a daily update file of NYBEAS changes, and Beacon has access to … for Empire Plan coverage. The majority of the improper payments (over $2.94 million) occurred because the member was … of 300 days to cancel coverage. The remaining improper payments (nearly $270,000) stemmed from other causes, such as …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible