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Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … was not adequately informed about diversions, shuttle bus service was not planned using current ridership data, and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followRochester City School District – Payroll and Procurement (2016M-435)
… of Audit The purpose of our audit was to determine if the District properly calculated and adequately supported … July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Controls Over CUNY Fully Integrated Resources and Services Tool
… York (CUNY) adequately controls access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and … The objective of CUNYfirst was to replace CUNY’s legacy systems with an integrated and flexible state-of-the-art …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Danby – Claims Processing and Procurement (2022M-127)
… to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Recent Trends and Impact of COVID-19 in Brooklyn
… care, retail trade, leisure and hospitality, and business services sectors (which together accounted for almost … (see Figure 5). 4 FIGURE 5: Median Household Income by Neighborhood, 2019 Source: U.S. Census Bureau, American … accounted for the highest share of residents’ employment. Housing The pandemic has driven changes in the nation’s …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … to the Voucher Audit Team. Bulkload agencies must send an email for all changes in voucher contacts to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the correct account codes. Definitions An “ Award ” is a final decision directing payment by the State made by … vendor record for the recipient and reporting of 1099-MISC income. Please see Section 5.K - Federally Reportable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… and accumulated depreciation or the use of the alternative modified approach; and the inclusion of all infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to electronically authorize … PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityNFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the … or monitor internal controls over the Town’s financial activities. The Supervisor did not provide effective … banking policy that outlines approved online banking activities and assigns responsibility for ensuring that the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population … the agreements did not require that invoices for legal services provide detail about the basis for the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees comprising the … Village officials did not ensure that copies of back-up data were stored in a secure off-site location and the Board … has not developed a disaster recovery plan. The Village received various IT services from consultants without service …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … initiate corrective action. … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108