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Compliance With Payment Card Industry Standards (Follow-Up)

… The audit covered the period January 1, 2015 through June 24, 2016. We found the Authority did not have a … safeguards over the cardholder data it processes.  As a result of the audit, the Authority took immediate actions to …

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations  Adopt realistic …

Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). … for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also … our initial audit report Administration of NonCompetitive and LimitedCompet …

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, which operates four …

Wappingers Central School District – Fuel Accountability (2015M-135)

… of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November … did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his Department …

Adoption Subsidy Program (Follow-Up)

… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in … and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and …

CUNY Bulletin No. CU-292

… Purpose To provide agencies with information for the manual processing of the raise. Affected Employees Annual … of Agreement between CUNY and IATSE Local One provides for the following increases: General Salary Increases … this bulletin provides agencies with information for the manual processing of the raise …

Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up)

… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … for recipients who were also enrolled in Medicare Part A. Medicare Part A provides supplementary medical insurance for inpatient … made in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …

Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)

… The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six general … for revenues, expenditures and fund balance use based on historical trends and other identified analysis. Review the …

Chautauqua County – Financial Condition (2023M-111)

… [read complete report – pdf] Audit Objective  Determine whether Chautauqua County … District operations instead of just the real property owners who benefited from the District’s services. County … not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …

Niagara County – County Bridge Maintenance (S9-13-2)

… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …

Collection of Lease and Permit Revenues

… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …

Rochester City School District – Budget Review (B20-2-1)

… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … unrestricted general fund balance of $8.9 million at June 30, 2019. If current District operating trends continue, we … by the end of the fiscal year ending June 30, 2020. Key Recommendation Our Office developed a two-part approach. The …

Gates Fire District – Audit Follow-Up (2024M-10-F)

… needs was hindered by inaccurate and inadequate financial records and reports and the Board’s unrealistic budgeting. …

I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview

Selected Safety and Security Equipment at Subway Stations

… under warranty. EMD has set three days as a target for when a repair should be completed. For HPIs, EMD uses a … targets. One such option could include ensuring that, when technicians are reassigned after performing maintenance … the missed preventive maintenance tasks are given priority when technicians resume their regular schedule. Ensure …

Medicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018

… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, 2017 … To determine whether the Department of Healths eMedNY system reasonably ensured …

Security Self-Assessment – Information Technology Governance

… The Security Self-Assessment appended to this publication addresses key areas of IT internal … security training?” The question is followed by a prompt to record the date(s) of training and who attended, if … occurred six years ago, the governing board may want to consider arranging for additional training or a refresher …

CUNY Bulletin No. CU-703

… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions … and legibility of the member information. The employee's NYS EMPLID will not be provided and should be verified in …