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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68II.3.B Establish Control – II. New York State Financial Accounting
… programs is spent. The Statewide Financial System (SFS) also controls the accounting and release of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlWest Seneca Central School District - Community Education (2019M-241)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help … receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did … adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1833
… Addl Earnings: $3,507 Earnings End Date: Leave Blank Goal Balance: Leave Blank Bargaining Unit 21 Earnings Code: LOC … Addl Earnings: $1,756 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson Adjustment (LMH) … Addl Earnings: $1,306 Earnings End Date: Leave Blank Goal Balance: Leave Blank Bargaining Unit 21 Earnings Code: LMH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payUnified Court System Bulletin No. UCS-289
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88, and CT. In addition, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsInternal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … who no longer worked for DMNA and lack of follow-up on unsubmitted support for credit card purchases that were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… and Disability Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance … and regulations. Our audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the … and Urban Development’s 2018 Annual Homeless Assessment Report to Congress , New York State has the second largest …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersNational Directory of New Hires Data Security
… and process Directory data must demonstrate a strong security posture and comply with the security requirements established by Health and Human … Enforcement. The state agency also must comply with the Security Requirements for State Agencies Receiving National …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, officials did not … $7,100 for meals and lodging if the United States General Service Administration (GSA) per diem rates were used. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Implementation of the Security Guard Act
… To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… complete report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card … before payment. Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with supporting …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138City of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information … safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences … City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127State Police Bulletin No. SP-198
… Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceOversight of Mitchell-Lama Application Fees
… by lottery. Our audit at three housing developments in Manhattan focused on waiting lists that were current as of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight of Pupil Transportation Services
… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … an incident at one of the School Districts that resulted in a monitor being charged with three counts of endangering … PTSI, and School Districts and busing contractors resulted in an unclear understanding of the Department’s requirements. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must be taken to correct employees’ addresses and tax data. … must withhold New York City income tax from employees who live in one of the five counties designated to be within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataEast Meredith Rural Fire District – Financial Activities (2021M-26)
… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of … additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … totaling $11,478. Audit the Treasurer’s records. While we found that financial transactions were appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27