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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were … Other Related Audits/Reports of Interest Newmeadow, Inc: Compliance With the Reimbursable Cost Manual (2015-S-48) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualOrange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two … appropriate computer use and security or provide training on policies, cybersecurity or the financial software application. The servers and server rooms were not adequately …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the … adequate internal controls over the cash receipts process, including policies and procedures requiring certain … adequate internal controls over the cash disbursements process. While Department bylaws state that the Treasurer is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… with close ties to the District. Renovations to the truck bay for the exclusive use of the members and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… The Jericho Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAccuracy of Reported Discharge Data (Follow-Up)
… reporting the number of students discharged from City public high schools, in accordance with guidelines from the … when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students … By classifying them as discharged, DoE’s reported graduation rate was higher than the actual rate and the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followCUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of a regional disaster. We also found ITS did not comply with certain State cybersecurity policies and did not …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSecurity Over Electronic Protected Health Information (Follow-Up)
… on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly developed information … maintains, or transmits. During our testing, we found the Institute had taken many steps to safeguard its ePHI and meet …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … Department could not efficiently and effectively ascertain what waivers were in place at a given facility, nor could it …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followSUNY Bulletin No. SU-134
… To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU. Background Article … and Eligibility Criteria To be eligible for the stipend increases Graduate Assistants and Teaching Assistants in … employees on less than full-time assistantships. Stipend increases must be rounded to the nearest cent. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedSUNY Bulletin No. SU-170
… Increase. Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of … Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to … provides for a 1% Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), … years ended June 30, 2012, the school certified 24,006 TAP awards totaling $31.2 million that were paid to the school on … students. We reviewed a sample of 60 randomly-selected TAP awards paid during the three years ended June 30. 2012, as …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeOpinion 91-22
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-22XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… by the published deadlines. All Refund of Appropriation vouchers, including any vouchers charging appropriations that are scheduled to lapse … be deleted. The accounting date and budget date on the vouchers will be updated and the voucher status will show as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … financial reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and … between the accounting records maintained for bail, the Court’s manual check register, and the computerized …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148