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Best Practices – Information Technology Contingency Planning

… will test its ability to restore backup data. Back Up Data at Regular Intervals – The frequency (e.g., daily, weekly) … based on various factors such as the volume and frequency at which new electronic information enters the computer …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … did not adequately evaluate, approve or monitor projects, and did not properly bill for administrative fees; did not … Street Business Center project converting 28,000 square feet of a vacant mill into an office building is for a proper …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Medicaid Program – Improper Medicaid Payments for Terminated Drugs

… To determine whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … July 1, 2014 through June 30, 2019. About the Program The State’s Medicaid program is administered by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs

Town of Java – Water Accountability (2013M-338)

… audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … Key Findings Town officials do not have written procedures for reconciling the water produced by the Town’s water … Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department …

https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338

Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its … the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manual

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… and adequately documented in accordance with applicable State Education Department (SED) requirements. The audit …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Selected Aspects of Bus Procurement

… whether it procures buses in a manner which results in the best value for the lowest cost. The audit covered bus … whether it procures buses in a manner that results in the best value for the lowest cost …

https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurement

Government-Wide Financial Data – 2021 Financial Condition Report

… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Length of Service Award Programs (2014-MS-1)

… is required to establish a point system that complies with New York State General Municipal Law (GML). The point system … systems that were in compliance with GML and one Sponsor applied its point system in a manner that was inconsistent …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)

… New York State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals … Counties also have the opportunity to reduce the local share of inmate inpatient hospital costs by submitting … There is no law that sets the amounts that counties should pay for outpatient services provided to inmates. However, …

https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4

Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… localities (county social service offices throughout the State and the Human Resources Administration in New York …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

Examination of Superstorm Sandy Expenses

… $229,000 for 637 lights, $73,000 for 1,000 heaters, and at least $260,000 for 246 generators. We have reasonable …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

Port Jefferson Union Free School District – Information Technology (2014M-039)

… master file. Ensure that the server room remains locked at all times, restrict physical access to the server room to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014m

Introduction to IT Governance – Information Technology Governance

… for computers and related hardware equipment, software, Internet access, cybersecurity and personnel training. They … financial and nonfinancial information, accessing the Internet, communicating through email and reporting to State …

https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance

Lewis County – County Bridge Maintenance (S9-13-3)

… received a relatively consistent number of flags from the New York State Department of Transportation (NYSDOT), with an …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3

Government-Wide Financial Data – 2022 Financial Condition Report

… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data