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School of Professional Studies – Controls Over Bank Accounts
… Purpose To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. … a former CUNY SPS employee had complete control over all aspects of the school’s finances and bank accounts. CUNY SPS lacked adequate formal policies to open and close bank accounts. A former employee was able to obtain and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … gifts or loans of municipal property or money to or in aid of private individuals, corporations, associations and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6City of Amsterdam - Budget Review (B22-5-3)
… for health insurance and Social Security and Medicare taxes that may not be sufficient. The proposed … using unsupported allocation methods. The proposed budget does not appropriate enough money for contingencies in the … another two will expire at the end of 2021-22. The CBAs cover the salaries and wages of approximately 170 City …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Travel Advisory No. 18
… PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with readability and clarified existing …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCity of Amsterdam - Budget Review (B21-5-5)
… Once received, the funds will come with restrictions on what they can be used for. The proposed budgets for the … appropriations for debt service and appropriations for health insurance and Social Security and Medicare taxes that … using unsupported allocation methods. The proposed budget does not appropriate enough money for contingencies in the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of … million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation funds …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Unified Court System Bulletin No. UCS-292
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid Legal Service Benefit. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-690
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesLiverpool Central School District – Information Technology Assets (2020M-59)
… and did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, … on District computers. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62City of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173CUNY Bulletin No. CU-661
… purpose of this bulletin is to notify agencies of health benefits rate changes for HIP HMO Health Insurance. Affected Employees CUNY employees with HIP HMO health insurance coverage through the City of New York Employee Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately monitors selected high-technology (high-tech) … January 1, 2013 through April 30, 2019. About the Program ESD is the chief agency responsible for the coordination of … industries across the State. The majority of these ESD investments have been for projects developed under the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed … … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to … Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Use of New York State Snowmobile Trail Development and Maintenance Funds
… State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in New York … and 2008-09 combined, with pay rates ranging from $12 per hour for groomer operators to $15 per hour for the President …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned … accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingFare Evasion (Follow-Up)
… those boroughs to Manhattan. The MTA has the authority to collect fares from the riding public, pursuant to the New … often missing, which was especially problematic for SBS, where passengers pay the fare before boarding the bus. Since …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… who meet Buy-in Program eligibility requirements. The State’s Local Departments of Social Services (Local … limitations on premium liability beyond two years. The State may be eligible for equitable relief from CMS for its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of … in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, checks and credit card …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133