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Oversight of Chemical Dependence Residential Services (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . …

https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow

DiNapoli: Gaming Revenue Plays Increasing Role In State Budget

… aid to school districts, which includes lottery revenues, is smaller now than in the year the New York State Lottery was created. In State … activities. The report also noted that New York’s array of legal gaming options has arisen in a piecemeal fashion, as …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budget

Oswego 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-29

XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures

… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting

Oversight of Pupil Transportation Services (Follow-Up)

… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… A bank account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody … not limited to: agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

Valhalla Union Free School District – Network User Accounts (2022M-26)

… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. The Secretary of the Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members

… for MHSA claims. Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York … to prevent payment of ineligible claims. For example, if a member’s disenrollment is entered in NYBEAS after the … There is a risk that claims submitted on the disenrolled member’s behalf during this interim period – after the …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types … funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can … is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is … to calculate dollar-weighted clearance patterns for all payments made from federal funds. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

Wayne Central School District – Transportation Department Operations (2021M-160)

… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes

… from January 2016 to December 2020. About the Program The New York State Medicaid program, administered by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipment

New Lebanon Central School District – Network User Accounts (2021M-30)

… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Town of Wright – Financial Operations (2014M-277)

… of our audit was to review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Town of Springport – Financial Management (2014M-329)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012 through December 31, 2014. Background The Town of Springport is located in Cayuga County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Middlefield – Budgeting (2015M-109)

… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town of Mamakating – Records and Reports (2015M-164)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … as of December 31, 2014 erroneously totaled more than $1.2 million because cash balances for the town-outside-village …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164