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Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected … Determine the extent of implementation of the 7 recommdtns incl in our report Chemical Dependency Program Payments to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followContract with Daytop Village, Inc. (Follow-Up)
… and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followSelected Aspects of the Dam Safety Program (Follow-Up)
… in our initial audit report, Selected Aspects of the Dam Safety Program (Report 2006-S-61). Background The initial … report, issued on March 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient … with its actual practice at that time. In addition, Dam Safety officials neither ensured all staff received …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Travel Advisory No. 17
As a reminder the Office of the State Comptroller OSC Travel Manual states if the employees agency or another agency provides meals without charge to the employee that fact including the name of the purchasing agency must be indicated on the employees expense report
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesAccounts Payable Advisory No. 49
… how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to instruct agencies on how to adjust the Merchandise/Invoice Received (MIR) Date using the new MIR Adjustment Date field on the voucher. Note: This section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… budget appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Suffolk County Probation Department – Restitution Payments (S9-20-9)
… report - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) … Determine whether the Suffolk County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementHolland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive … Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest and … documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… Determine whether Sullivan County County Funding Corporation Corporation officials awarded funds from the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… appropriate information technology (IT) asset inventory records and established adequate controls over network user … officials did not maintain appropriate IT asset inventory records or establish adequate IT controls over network user … appropriate information technology IT asset inventory records and established adequate controls over network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets