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Oversight 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
… Objective To determine whether the Office of Temporary and Disability Assistance has met federal requirements for … March 3, 2020. About the Program The Office of Temporary and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityVI.5 Project Budgets – VI. Budgets
… controls the amount of expenditures that can be charged and posted to project budgets. State agencies prepare, approve and post budget journals to create project child budgets. The … not require the Division of Budget (DOB) or OSC approval, and are posted to SFS after agency approval. Budget journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsVI.1 Budget Control – VI. Budgets
… Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-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-157Implementation of the Security Guard Act
… Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the … the Department’s Division of Licensing Services (Division) and meet several criteria required by the Act, including completion of pre-assignment training and having no criminal conviction of a serious offense or …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board … Credit card statements were mailed to the prior Supervisor and not provided to the Board or always reconciled with … of an online shopping membership totaling $420 and were unable to locate a ladder purchased for $585. Credit …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138City of Johnstown – Information Technology (2020M-127)
… technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. Key Findings … City officials did not: Develop adequate IT policies and procedures or provide IT security awareness training. Have a complete and accurate IT asset inventory. Properly manage user …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127State Police Bulletin No. SP-198
… is to inform the agency of OSC’s automatic processing and provide instructions for payments not processed … implements the 2018-2023 Agreement between New York State and the New York State Police Investigators Association (NYSPIA), and provides for increases to certain payments effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceOversight of Mitchell-Lama Application Fees
… if the New York City Department of Housing Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned … HPD is the nation’s largest municipal housing preservation and development agency. Its mission is to promote the quality …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight 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
… actions that must be taken to correct employees’ addresses and tax data. Affected Employees Employees with the following … report New York City wages on the annual Form W-2s (Wage and Tax Statement) of employees who received a paycheck while … Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll Bulletin No. 819 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataEast Meredith Rural Fire District – Financial Activities (2021M-26)
… (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Marilla – Town Supervisor’s Activities (2015M-27)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2009 through February … Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is … without oversight, resulting in inaccurate records, and therefore provided the Board with reports that were not …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Brant – Justice Court (2014M-180)
… purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, … Background The Town of Brant is located in Erie County and is governed by an elected five-member Town Board. The … did not always perform monthly bank reconciliations and accountability analyses properly. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Oversight of Homeless Shelters
… Purpose To determine whether the Office of Temporary and Disability Assistance (Office) adequately oversees … are operating in compliance with applicable laws, rules, and regulations. Our audit scope covers the period April 1, … programs that assist the State’s low-income residents and provides leadership, guidance, and support to county …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersCapital Planning
… planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority … a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has … repayment of associated State costs. The Department also bills responsible parties to recover State costs associated …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recovery