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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the annual update document (AUD), were not filed with the Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Marilla – Town Supervisor’s Activities (2015M-27)
… through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Oversight of Pupil Transportation Services
… with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope covers the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 1845
… for New York State and Local taxation of employees. Payroll Bulletin No. 819 provides guidance to update employee … Alternatively, the employee can use New York State Payroll Online (NYSPO) to stop New York City withholding. Once the … Alternatively, the employee can use New York State Payroll Online (NYSPO) to start New York City withholding. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataWest Seneca Central School District - Community Education (2019M-241)
… Key Recommendations Ensure written policies and procedures are in place for reconciling program fees, overseeing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1833
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … meet the eligibility criteria are affected: NYSCOPBA: BU01 and BU21 Background Per Chapter 24 of the Laws of 2019 which … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payUnified Court System Bulletin No. UCS-289
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 UCS Increments and Longevity Increments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected … assurance that State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 … New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees … are operating in compliance with applicable laws, rules, and regulations. Our audit covered the period from July 1, … the Program According to the U.S. Department of Housing and Urban Development’s 2018 Annual Homeless Assessment …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit … and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and … administered by the Office are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securitySamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively … claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that contract deliverables are being provided. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… are required to place the New York State Contract number and an agency certification on all copies of the signature … the signature pages to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification language required on each signature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageVI.5 Project Budgets – VI. Budgets
… project budgets. State agencies prepare, approve and post budget journals to create project child budgets. The generate … functionality in SFS will create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlII.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials … The District may have saved about $7,100 for meals and lodging if the United States General Service … allowed changes to transaction data without approval and officials did not use available software controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Hudson City School District – Information Technology (2020M-157)
… were adequately secured against unauthorized use, access and loss. Key Findings District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157City of Johnstown – Information Technology (2020M-127)
… risk of data loss or suffering a serious interruption of services. Sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Compliance With the Clery Act
… colleges accurately reported crime statistics and published other relevant security and safety-related information required by the Clery Act, and whether SUNY's System Administration provided the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actArrochar Meats, Inc.
… DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to … or justify why the State contracts did not meet its form, function or utility, (ii) lacked documentation to … facilities. As a result, Arrochar Meats earned $19,594 in ten days acting solely as middleman. When we sought to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-inc