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Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followManagement of Energy Consumption
… by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Administration of Fellowship … staff were awarded for authorized purposes and in compliance with all applicable requirements. We found that … of their fellowship. Key Finding CUNY has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better use of … their usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… GL User) and posted during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: … Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and … The objectives of our examination were to determine whether i …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of … the Division awarded SICG funding to qualified recipients in accordance with its requirements, and that it assessed and … While we identified certain process deficiencies in the areas of monitoring and documentation that could …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followConnetquot Public Library – Cash Disbursements (2017M-125)
… Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. Budgeted … amount and did not audit petty cash disbursements made by multiple check signers. Ten purchases totaling $3,661 made …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Ticonderoga Central School District – Financial Condition (2013M-154)
… and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board … of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal year, the District had only …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Massena Central School District – Financial Condition (2016M-21)
… schools with approximately 2,800 students, is governed by an elected nine-member Board of Education. The 2015-16 … overfunded the employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Goshen Central School District – Financial Condition (2017M-46)
… Wallkill and Wawayanda. The District, which is governed by an elected seven-member Board of Education, operates four … reserve funds. The tax certiorari reserve was overfunded by approximately $2.1 million (25 percent) as of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Chittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted … officials overestimated general fund appropriations by 9 percent, resulting in a combined operating surplus of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m