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DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… More than half of probationers were behind on their restitution payments and the money that was … only $345,557 was received of the $629,177 that should have been collected from 313 cases with monthly or lump-sum … victims had been performed, some of these funds should have been used to pay other victims with unpaid restitution …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… whether the Board provided adequate oversight of the District’s financial operations. Determine whether the Board and District officials complied with Local Finance Law when using …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… complete report - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services … supported and for valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were … and for valid purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27City of Lackawanna – Network Management and Internal Controls (2021M-215)
… former employee accounts were not disabled. City officials have not developed written IT policies and did not provide … users with IT security awareness training. City officials have not developed a written IT contingency plan. Sensitive …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… for proper District purposes, competitively procured and audited prior to payment. Key Findings While the … disbursements were supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners … competition was sought prior to approving purchases, and it did not develop and adopt a written procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfMitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6.pdfMitigation for Extreme Weather Conditions and Flooding (2022-S-6) 180-Day Response
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6-response.pdfRetirees
… State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesOn-Time Performance
… a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR operates its … trips. SIR reports weekday OTP data to the MTA Board’s Transit and Bus Committee (Committee) each month. SIR’s OTP …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceEnhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features that you use to report employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… ensured disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and … 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate … procedures or other guidance to communicate expectations for the claims audit process. The Secretary of the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsState Agencies Bulletin No. 523
… provide agencies with an updated List of Control-D Reports and Retention Schedules. The attached list replaces … Affected Employees Staff who use Control-D to view, print and download payroll reports. Effective Date(s) December 10, … Schedules The List of Agency Control-D Reports and Retention Schedule is attached . Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-schedulePleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Norfolk Fire District – Board Oversight (2022M-109)
… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102