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Oversight of Building Construction Site Safety (Follow-Up)
… Further, DOB had inadequate procedures for incident and fatality reporting and was not always aware of building …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … do not ensure that access rights to the payroll and human resource modules within the computerized accounting system …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 … of their Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Oxford – Justice Court Operations (2013M-219)
… deposit; and we identified a $3,500 shortage in the Court account of Justice Race (retired), of which $2,300 in bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … approval is documented. Provide adequate fiscal oversight when one person performs all aspects of the cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust … accounting records are complete and accurate and are based on adequate supporting information. Require the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type … 143,747 598,540 145,234 Net (decrease) in cash and cash equivalents (307,655) (1,364,645) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June … The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town … The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… The objectives of our initial audit, issued in May 2023, were to determine if DOCCS provided sufficient oversight to … with its directives. Specifically, DOCCS did not know how many Individuals opted in/out of the tablet program and did …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … GL/KK User Group meeting held on January 12, 2015. … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteXI.11.E Retainage – XI. Procurement and Contract Management
… for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageReporting Forms and Publications
… and Checklist for Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders of unclaimed …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsTown of Grafton – Audit Follow-Up (2013M-113-F)
… approximately $1.1 million. Results of Review Based on our limited procedures, it appears that the Town has not …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fIDA Reform
… Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To … accountability and improve the efficiency and transparency of the operations of industrial development agencies and …
https://www.osc.ny.gov/legislation/ida-reformUtilization of the Arch Street Yard and Shop Facility
… is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to May 23, 2017. … as an acceptance and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityImproper Payments to a Physical Therapist (Follow-Up)
… enrolled in Medicare, the federal health insurance program for the elderly and disabled. Individuals enrolled in both programs … Medicare is generally the primary payer for medical services provided to dual-eligible people. As the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal … to understand two concepts that are fundamental to how IT professionals approach data and network and system … when it is needed. Data that cannot be accessed will prove to be of little value. The most available systems are …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) officials expended funds … its Supported Housing Program contract with the Office of Mental Health (OMH). The audit covered the period from February 1, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-program