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DiNapoli Releases Review of Executive Budget
… 2022-23, $5.1 billion would be set aside for reserves, but only $920 million or 18% would be to restricted reserves, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetTown of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Wellsville – Budgeting (2021M-112)
Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Oversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesOversight of Adult Protective Services Programs
… by caregivers. Elder abuse also often goes undetected; only 1 in 24 cases are identified and reported to the proper …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTown of Butternuts – Disbursements (2021M-62)
… of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount … petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditSelected Aspects of Supporting Small Businesses
… awarded, while the other four boroughs combined received only 48% of the awards and 38% of the funds. There was also a … jobs. Key Recommendations Implement controls to ensure only eligible businesses participate in grant programs and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … To determine if the State Education Department consistently follows all laws and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight of Construction Management Contracts (Follow-Up)
… included in our initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … should be better positioned to purchase food from State farms. The Department of Agriculture and Markets … whose responsibilities may include connecting local farms to their school. In such cases, the performance measure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
… of Hempstead (Town) officials used competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … Key Recommendations Officials should: l Seek competition when procuring professional services and enter into written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Oversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsAdministration of Self-Insured Workers’ Compensation Plans
… actions taken by the following three constituent agencies: New York City Transit (excluding Staten Island Railway), MTA Bus … injured employees. Virtually all employers in New York State must provide workers’ compensation, and are required to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Urbana – Access Controls (2022M-4)
… and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not … computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially … not: Adopt comprehensive written information technology (IT) policies and procedures addressing areas key to securing …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9