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Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf

Helping Hands School – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School Helping Hands on its Consolidated Fiscal Report CFR …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)

… Purpose The objectives of our examination were to determine whether Unemployment Insurance (UI) benefit … and procedures.  In addition, we performed data analytics to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018

Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management

… 2020, with deficiencies under a Conditional Acceptance (CA) agreement. Further, the deficiencies were not corrected … Prioritize the correction of all outstanding items on CA cars so that they can be finally accepted. …

https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management

Accounts Payable Advisory No. 50

… XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Schalmont Central School District – Financial Condition Management (2018M-15)

… fund, close completed projects and transfer any excess funds to the appropriate fund in a timely manner. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Tri-Valley Central School District - Financial Management (2020M-17)

… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Inmate Sentence Calculation and Release Practices

… regulations regarding the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, … at each facility are responsible for determining the inmates’ release dates, as well as any credits that reduce … from Department facilities. This total includes 13,628 inmates who were released multiple times while serving a …

https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practices

Variety Child Learning Center – Compliance With the Reimbursable Cost Manual

… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …

https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1855

… of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for Tax … Actions OSC will update PayServ with the agency name and address provided. Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-tax

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

DiNapoli Statement on NYC's 2025 Budget Modification

… savings will allow the city to restore funding for two police classes that were canceled last year and make up for cost overruns on cash and rental assistance, which …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification

Utilization of the Arch Street Yard and Shop Facility

… the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to … Perform a written cost-benefit analysis to determine what the best use is for the Facility and the equipment until …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility

Accountability for Traffic Ticket Surcharges

… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …

https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges

Audit of the Tuition Assistance Program at Mercy College

… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … To determine whether Mercy College complied with the Education Law and the Commissioner of Educations Rules …

https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… The purpose of our audit was to review BOCES’ financial management practices for the period July 1, 2012 through … Board of Cooperative Educational Services is a governmental entity covering 22 component … Board of Cooperative Educational Services Financial Management 2016M77 …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Village of Palmyra - Justice Court Operations (2019M-202)

… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

State Agencies Bulletin No. 2363

… letters as a written request for reissuance of a payroll check and must submit a payroll check stop payment and replacement request through the Request Stop Payment worklist … check and must submit a payroll check stop payment and replacement request through the Request Stop Payment worklist …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checks

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6