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Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… for School-related purposes. Key Findings The Board did not adopt or enforce adequate disbursement policies. Of 1,317 … and credit card transactions, totaling $84,672, did not have adequate supporting documentation. The School did not … Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Implementation of the Security Guard Act
… the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to … of the General Business Law – referred to as the Security Guard Act (Act) – requires that individuals must have a valid security guard registration issued by the Department before working as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actDisposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … We tested 218 electronic devices that had been readied for surplus to determine if these policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Town of Caneadea – Fund Balance Management (2020M-145)
… managed fund balances. Key Findings The Board did not effectively manage fund balance and spent down fund … The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145XVII.2 Overview – XVII. Lapsing Appropriations
… SFY Appropriations State Fiscal Year (SFY) State Operations appropriations (excluding SUNY and CUNY) … if September 15 falls on a non-business day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations … State Fiscal Year SFY State Operations appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDual Employment
… State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, … as $40,000. Since these employees all held second jobs for many years, it is possible that costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdf2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of … We reviewed 1,790 claims, totaling $16.5 million, to determine whether they were audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06State Comptroller DiNapoli Releases State Audits
… Data Security (2016-S-27) The office has taken actions to comply with the federal requirements for securing … requirements. Two requirements were not applicable due to current practices at the office and modifications of … offenders overseen by the office received court orders to install Ignition Interlock Devices (IIDs), only 1,952 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Farmingdale Union Free School District – Payroll (2024M-22)
… controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials … a result, there is a significant risk that employees may have been paid for unnecessary overtime work that could have … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22State Agencies Bulletin No. 1375
… agencies of the updated IRS tax withholding requirements for 2015 and other related topics. Affected Employees … Administration paychecks dated January 14, 2015 Background For 2015, changes have been made to: Federal Income Tax … The Federal income tax withholding rates have changed for 2015. The new withholding tables can be found in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … budgets were realistic. District officials appropriated $2.6 million of fund balance to help finance the budget each … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0