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York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial … No one was responsible for verifying the hours worked by Department of Public Safety (Department) staff, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two … (Department) information systems were sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followNew York Youth Jobs Program
… are certified, and that the youth they hire are eligible for the Program. This audit also determined if the Department … covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, 2014 through July 3, 2018 for Tax … in excess tax credits allowed. Other Related Audit/Report of Interest Empire State Development: Performance of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three … New York City, persons convicted of DWI who are sentenced to a conditional discharge are monitored by the Queens County …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy … that provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the two … result of the audit, the Authority took immediate actions to address the security over cardholder data. However, the …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… administration, and human resources. As of February 15, 2018, there were 1.64 million CUNYfirst users, consisting …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit … documented. For the three fiscal years ended June 30, 2014, NYL reported approximately $138 million in … programs. During the three fiscal years ended June 30, 2014, NYL was a member of the eight-member Young Adult …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the three … System Administration has provided sufficient guidance to the SUNY schools regarding PCI compliance. We found that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followTown of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … behalf of the Town and document the results of the audit in the minutes. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Drug and Alcohol Treatment Program Provider Claiming of
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followState Agencies Bulletin No. 1702
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City … of Education should no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … all volunteer organization which provides fire protection to the Town of Newfane in Niagara County. The Company is … supervise the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the Company’s finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… any other work location). Such designation is to be in the best interest of the State and not for the convenience of an … the State’s travel rules and regulations and not in the best interest of the State. Instead of designating the … station for the employee identified in the report in the best interest of the State in accordance with the State’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax