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Review of Growe Technologies Inc.
… non-competitive contract was based on unsupported claims from Downstate officials. Key Recommendations Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Agencies Bulletin No. 2152
… No. 2152.1 . Purpose: The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees with a 2022 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCUNY Bulletin No. CU-767
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… revenues has grown over the past two decades, according to a report released today by State Comptroller Thomas P. DiNapoli. Yet the share of state aid to school districts, which includes lottery revenues, is … The state’s reliance on lottery revenues has grown, rising to the equivalent of 4.6 percent of state tax revenues in SFY …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine … York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all … through the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement … Preparation All expenses must have a corresponding expense type associated with them. Refer to Section 9 – Allowed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody … approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of … not limited to: agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not develop and adopt written …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… from different Business Units to either OFT or OGS. Suballocation – Suballocations are movements of appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIX.12.K Functional Clearance Patterns – IX. Federal Grants
… state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsWayne Central School District – Transportation Department Operations (2021M-160)
… District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … and procedures, including recordkeeping and reporting, to help guide management of the transportation department. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Objective To determine whether Medicaid managed care organizations … homes. The audit covered the period from January 2016 to December 2020. About the Program The New York State …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentNew Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30