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Town of Urbana – Access Controls (2022M-4)

… Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor compliance with … unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to address the Town’s specific needs …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Controls Over Revocable Consents (Follow-Up)

… with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … years, and at the end of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, … 23, 2020. The audit objective was to determine whether DOT had billed and collected the correct fees for revocable …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow

VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables

… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - … 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on the … check payments are canceled or voided after the advance account has been reimbursed. For example, many agencies issue …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overages

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… adequate mitigating controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … or requiring the bank to provide confirmations of online transactions. A dedicated computer is not used for … Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility

… MLTC plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. …

https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibility

Thanksgiving Day Message from State Comptroller DiNapoli

… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to … to my colleagues at the Office of the State Comptroller and the dedicated public workforce that serves the people of … Thanksgiving is a time for celebrating all of the blessings in our lives and to …

https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoli

Laurens Fire District – Financial Activities (2021M-43)

… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

Town of Minden – Budgeting (2014M-366)

… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …

https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

Town of Lewisboro – Financial Condition (2014M-309)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … The purpose of our audit was to review the Towns financial condition for …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

Town of Jasper – Financial Management (2015M-150)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … The purpose of our audit was to review the Towns financial operations for …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a significant operating deficit in 2011 … made interfund loans, totaling more than $101,000, to the highway fund to finance highway operations as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

Akron Fire Department – Financial Activities (2014M-196)

… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Sackets Harbor Central School District - Information Technology (2019M-208)

… user permissions to the network and user computers based on job duties. Develop a written disaster recovery plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Town of Cornwall – Financial Condition (2014M-123)

… 1, 2011 through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Safety at Stations (Follow-Up)

… SIR operates a single rapid transit line, which runs the length of Staten Island (about 14 miles) from St. George … to the southern terminal at Tottenville. Riders can connect with New York City Transit system buses at many of …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-follow

Town of Carmel – Selected Financial Activities (2015M-201)

… to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual

… with disabilities who are between three and four years of age. MIM is reimbursed for these services through rates … included: $25,412 in personal service costs, consisting of $20,003 in salaries and $1,994 in fringe benefits for … $2,558 in other than personal service costs, consisting of $1,580 in expenses that lacked appropriate documentation …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manual

Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manual