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Efficiency of Warehouse Space (Follow-Up)
… Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating redundancies and … through the consolidation of warehouse space used by State agencies. At the start of the Initiative, a survey was … period January 1, 2014 through March 29, 2019, was issued on January 3, 2020. The objective was to determine if the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programOswego City School District - Separation Payments (2021M-194)
… separation payments to certain District employees in accordance with Board-approved employment contracts or … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, … separation payments and benefits. Review language in current CBAs and employment contracts, and consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followNew Rochelle City School District – Information Technology (2021M-142)
… over network and financial application user accounts to prevent unauthorized access, use and/or loss. Key Findings … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will … Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require … to support information that is entered into the Statewide Vendor File in the SFS. As a result, OSC may contact the … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… or improving the quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for the … not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. … The purpose of our audit was to evaluate the adequacy of the Librarys internal controls …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Sidney – Supervisor’s Disbursements (2015M-214)
… and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately … and Supervisors oversight of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingTown of Princetown – Claims Auditing (2015M-50)
The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2013 through October 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A … prior to disbursement or regularly reviews prepared bank reconciliations. The administrative secretary is allowed … is a vendor − direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key … controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of … The purposes of our audit were to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221New Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6