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Nursing Home Surveillance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance ( … of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. The Division …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followBenefit Eligibility Assessment Process
… process is in compliance with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance's (OTDA) Fair Hearing process is …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… including but not limited to, the costs for a Manhattan apartment, cable television, and three vehicles for the ED …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… EO 95. The audit covered the period between March 11, 2013 and September 9, 2020. About the Program State government … on subjects such as health, business, public safety, parks and recreation, labor, and transportation. EO 95, issued March 11, 2013, established …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataProtection of Child Performers (Follow-Up)
… compliance with Part 186 of the New York Codes, Rules and Regulations and Article 4-A of the State Labor Laws, which were … established to protect child performers whose interests and well-being during employment may be vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board established … provide detailed procedures for the financial management and recordkeeping of the activity fund or for closing … The District’s internal auditor audited the activity fund and noted weaknesses related to a lack of training, poor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Seneca Falls – Justice Court (2013M-89)
… in Seneca County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The … by an elected Town Board consisting of the Town Supervisor and four Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent for the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89City of Amsterdam – Budget Review (B24-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2024-25 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… prior to disbursement or regularly reviews prepared bank reconciliations. The administrative secretary is allowed … bookkeeper − who is a vendor − direct access to District bank accounts to withdraw funds for claims that have not been … of paychecks and direct deposits. Review the monthly bank reconciliations and cancelled checks. Do not allow …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236NYS Common Retirement Fund Announces Second Quarter Results
… success, investing in ways that provide consistent returns and retirement security for our members, retirees and beneficiaries for decades to come." The Fund's estimated … its assets invested in publicly traded domestic equities and 18.0 percent in international public equities. The …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Announces Second Quarter Results
… state fiscal year on March 31, 2014 and an estimated $180.7 billion at the end of the first quarter. The Fund has 38.1 … by allocation are invested in cash, bonds and mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… opportunities for people with disabilities, including expansion of the state’s preferred source contracting program …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationEmerging Manager Program
… in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each … program has also compiled an Emerging Manager Definition and Life Cycle to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerComptroller DiNapoli Releases School Audits
… is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Robin Lois to Oversee Local Government Division
… and understands that strong fiscal controls are needed to ensure that government resources are used efficiently,” … said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer dollars, while offering them the assistance they need to better serve their constituents.” Lois served as Dutchess …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionResources for Local Officials
… Local Government Management Accounting Releases: Advisories and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsBenefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from agency …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCity of Lockport – Independent Audit Services (2014M-238)
… the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through … The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238