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Internal Control System Components
… 21, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Community Services, Inc. (United) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, … of Education (DoE) refers students to United based on clinical evaluations and pays for these services using …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTown of Hempstead – Information Technology Access Controls (2021M-158)
… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158CUNY Bulletin No. CU-744
… for processing the 2022 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional staff who meet the eligibility criteria are affected. Background … are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationTown of Danby – Claims Processing and Procurement (2022M-127)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… the State Finance Law governs the distribution of interest to agencies’ accounts within the State’s short-term … legislation submitted with the Governor’s Executive Budget to determine if any changes are necessary. Pursuant to law, agency requests to ‘opt into’ or ‘out of’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestHuman Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followTown of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… Purpose: The purpose of this bulletin is to inform agencies of the … of January 14, 2021. Eligibility Criteria: Employees with a regular work schedule of 20 or more hours per week are … after 26 consecutive weeks of employment. Employees with a regular work schedule of less than 20 hours per week are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … The Town receives landfill revenues that contributed to the accumulation of a significant amount of fund balance … law and the issuance of tax rebate checks to date and do not issue further rebates under this local law without the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Membership and Enrollment – Membership and Enrollment
… in retirement Its important to understand how membership and enrollment works …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their personal …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162West Seneca Central School District - Community Education (2019M-241)
… vendors and for collecting unpaid before and after school program fees. Review and reconcile electronic payments … Invoice overdue accounts for unpaid before and after school program fees in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Selected Aspects of Subway Station Safety (Follow-Up)
… station inspections within three days before and after our site visits. Once identified, defects were not always …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followCUNY Bulletin No. CU-685
… for processing the 2020 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional staff who meet the eligibility criteria are affected. Background … are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-685-2020-city-university-new-york-cuny-research-foundationTown of Great Valley – Town Clerk (2014M-29)
… the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when no …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55