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Introduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceLewis County – County Bridge Maintenance (S9-13-3)
… a relatively consistent number of flags from the New York State Department of Transportation (NYSDOT), with an average …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Government-Wide Financial Data – 2022 Financial Condition Report
… Governmental activities: includes most of the State’s core services as well as general administrative support. … revenues include: Charges to customers or others for services related to the program; Grants and contributions …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataContracts for Personal and Miscellaneous Services (Follow-Up)
… applicable. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the annual amount of expenses incurred in the administration of these …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Jowonio School – 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/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 28
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Agency … These vouchers will remain available for use after fiscal year end processing and will need to be resubmitted into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewMedicaid Program – Improper Payments for Brand Name Drugs
… drugs are more expensive than generic drugs. Key Findings We identified $1,102,823 in Medicaid overpayments for brand … when the claims were processed and paid. Additionally, we identified $1,011,990 in potential cost avoidance …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… April 1, 2011 through March 31, 2013. Background The primary responsibility of the Board is to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Purpose To determine the extent of implementation of the five … on September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidSelected Employee Travel Expenses
… as airline baggage and travel agency fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate procurements, paid … to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES did not maintain … if DHSES received all of the lights purchased for Sandy relief efforts. Recoup all payments made for lights not …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) … whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… care provided in outpatient settings. Medicaid is a joint state and federal health program for certain individuals and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Best Practices – Information Technology Contingency Planning
… It is important to maintain offline copies of backups in case a cyberattack renders online files unusable. Some … applications and/or operating systems. If that is the case, the organization should have a written agreement with …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0