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Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, … established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. … - Recording General Capital Assets of this Chapter. To record certain infrastructure assets using the modified … scale; Estimate each year the annual amount necessary to maintain and preserve the eligible assets at the condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… period one year earlier following the addition of 1,200 police officers to patrol the system. The city and MTA have … However, when there are delays on Metro-North and Long Island Railroad they tend to be longer than they were. The … has to meet riders’ needs. The frequency of rush hour Long Island Railroad trains to Penn Station has been a challenge …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) … have taken considerable steps in planning for New York State’s transition to renewable energy but must take stronger action to meet the state’s clean energy goals, according to an audit released …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsInventory Controls
… related to ITSM accuracy, as well as missing devices, and a lack of security over equipment and the information stored … as it pertains to technology equipment. ITSM contains many errors, including missing devices, with 17,887 devices … workstations, hard drives, monitors, and keyboards—kept in a shared storage area within the building, easily accessible …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsAccounts Payable Advisory No. 30
… charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements … Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved by an award or a … settlement agreement, payments could be made through the State Payroll System, through the SFS, or both. For payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… for non-audit services that were performed by the same CPA firm that Crossroads contracted with for their annual …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal … December 31, 2013. Background CFDS is an SED-approved not-for-profit special education provider located in Albany, New … the ages of three and five years. CFDS is reimbursed for preschool special education program services through …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable … $2.7 million in reimbursable costs on its CFR, of which $340,876 was for its SEIT program. Key Findings For …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualAmusement Park and Fair Ride Safety
… timing of our testing which inhibited us from conducting site visits during most of the operating season, precluded us … during the 2014 operating season. Key Finding We conducted site visits at 53 locations across the State covering almost …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyCUNY Bulletin No. CU-549
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flex Spending 580 CUNY Medicare Deficiency Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsSelected Employee Travel Expenses
… of travel expenses to improve the HCR's ability to guard against fraud, waste, and abuse. Discontinue the … and Revenue Services to take any necessary corrective action related to the potential taxable status of the two …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesCapital – 2023 Financial Condition Report
… while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain … Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase … an average of 41.4 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… to enroll with Medicaid and comply with all applicable regulations and policies. New York State regulations required healthcare providers to review their … of the claims to eMedNY, as required by New York State regulations. Key Recommendations Implement eMedNY …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsDisposal of Electronic Devices
… One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesAdequacy of 2021 Budgets - Steuben County (S9-21-19)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Steuben County (County) is one of the local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Requirements to … and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … of October 29, 2020, of the two recommendations included in our initial audit report. Key Finding RGRTA officials have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followTown of Wilson –Purchasing (2014M-077)
… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077