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Town of Pelham - Information Technology (2019M-77)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees who routinely accessed …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Ulster County Probation Department – Restitution Payments (S9-20-8)
… checks totaling $2,242 were not properly followed up on and officials did not always make reasonable efforts to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Disposal of Electronic Devices
… devices. Agencies may dispose of electronic devices on their own; however, OGS' Surplus Unit provides this … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … by the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… fixed monthly capitation payment for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of covered health … one MCO $99,044 for a low birth weight kick payment based on a reported newborn birth weight of 215 grams. However, the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightOversight of Contract Expenditures of Palladia, Inc.
… families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … with OASAS. These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, … contracted services. The expenses are reported by Palladia on its annual Consolidated Fiscal Reports and are subject to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incCity of Yonkers – Budget Review (B17-6-10)
… textbooks and underestimated the appropriations for Social Security tax and charter school tuition payments. The City … for police overtime could be underestimated, and Social Security tax is underestimated. The City’s proposed budget … textbooks. Recalculate the estimated amount of Social Security tax payments the District and City will be …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningCollection of Special Hauling and Divisible Load Overweight Permit Fees
… the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … we tested, we found significant and pervasive weaknesses in internal control at the regional office level that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… were paid prior to the claims auditor’s approval. Based on dates transactions cleared the bank, 195 additional …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mWesthill Central School District – Information Technology (2021M-32)
… accounts. We examined all 31 enabled network user accounts on the District Office domain controller. Six unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… including reviewing canceled check images, auditing claims on a monthly basis and annually auditing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… for an audit of the Clerk-Treasurer’s records and reports on an annual basis. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… using Retirement Online . Adjustments can be included in your regular report file. You can only adjust previously … you are adjusting Days only, you only need Transaction 3 on the report. You cannot adjust the deductions. If you are … should add or subtract from the previously reported data in order to correct it in our system – Retirement Online will …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedOtselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58