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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewV.3.H Category Code – V. Chart of Accounts (COA) Governance
… into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to the … on a Category Code, the user must run the report from the Purchasing module. The Category Code cannot be changed on a … Category Codes will provide a level of detail for purchasing that will significantly improve data analysis and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District … The Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … because the Council adopted budgets that were not based on prior year’s actual results of operations. The City’s debt … Require the Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Travel Advisory No. 11
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.2 Employee Expense Reimbursement Policies Updated to indicate the Due to State Offset functionality is … should be paid back within 30 days of the expense report date in which the Due State was created XIII.9 Allowed Values …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsWeedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Ripley – Town Clerk Collections (2024M-139)
… complete report – pdf] Audit Objective Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) … collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report … be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the longer they are …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139The Concerning Growth of Hate Crime in New York State
… Definition, Data and Reporting A hate crime is an offense that is motivated by a perception or belief about the … nearly half of all hate crime reports carried an assault charge compared to 39 percent in 2018, when criminal mischief … hive.org/web/20240209181127/https://www.justice.gov/d9/2024-01/uah_program_milestones_508_12.28.23_english.pdf . 21 See …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-statePreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… by regulations, they must charge all patients the same price for the same service. As a result of OSC’s audits, the …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office … program to provide benefits and services, and delivers payments from this and other assistance programs (e.g., … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Programs to Assist Businesses in New York City
… The audit covered the period from July 2018 through May 2022. About the Program The New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… processes and technology; communicating the policies to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique … violated the policy may be subject to disciplinary action, up to and including termination of employment). Other key …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… Thomas P. DiNapoli. The losses accounted for 41% of total private sector jobs lost in the city during the … “While communities across the nation felt the impacts of the pandemic on their restaurant, retail and recreation … demand, but policy makers should recognize that many of these businesses, particularly those in disadvantaged …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicState Comptroller DiNapoli Releases School Audits
… exempts the procurement of professional services from price competition requirements. As a result, school officials …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Barker Central School District , Cheektowaga Central School District , Dutchess County Board of Cooperative Educational Services (BOCES) , Half Hollow … quotes from various sources before making the purchase. Of these, 26 claims totaling $47,288 lacked evidence that the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Local Communities Reducing Number of Homeless Veterans
… the time frame, according to U.S. Department of Housing and Urban Development (HUD) data. By comparison, New York … population continues to be among the largest in the nation and, in recent years, has also been one of the fastest … assist homeless veterans, some programs may be in jeopardy and lose their federal funding. "The men and women who defend …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part … auditors determined Medicaid made improper payments for 49 Part C claims (55%) totaling $881,233. The improper payments occurred in part because hospitals misinterpreted state regulations …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsNew York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full … $707.9 million in federal grants in SUNY Fiscal Year (FY) 2024 and the CUNY Research Foundation reported $444.4 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-funding