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Controls and Management of the Unemployment Insurance System (Follow-Up)
… risk of improper payments and fraud, largely the result of identity theft. In February 2021, DOL began using ID.me, Inc. to provide identity verification services to assist with identifying fraudulent claims, …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Mental Health Education, Supports, and Services in Schools (Follow-Up)
… State, Inc. (MHANYS), a non-profit organization, led a call to action for a State law that would require mental …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followDivision of Housing and Community Renewal No. DH-130
… Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent Regulation Services Unit (RRSU) Performance … Schedule (currently in effect). Effective Dates: The April 2024 DC 37 RRSU Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/28/2024 04/24/2024 Eligibility Criteria: Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… as a mechanism for recycling rechargeable batteries for retailers and manufacturers, and still carries out much of the recycling of rechargeable batteries in the State. Retailers of rechargeable batteries are required to accept … or retailer compliance with the Law. C2R had 911 retailers enrolled in its program, but of the 30 we tested, …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… unsupported claims and for inappropriate purposes. Of the 98 claims totaling $155,528 reviewed: 53 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… protection of personal, private and sensitive information. In addition, it is very important for local governments and schools to know who (any vendor or subcontractor) has access to their personal, private and sensitive information, and to convey the security expectations to vendor(s) and subcontractor(s) …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Homer – Purchasing and Credit Cards (2017M-112)
… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Fairport Central School District - Payroll and Employee Benefits (2023-118)
… paid employees and properly calculated employees’ leave accruals. Key Findings District officials generally … we tested accurately and properly calculated their leave accruals. However, we found one of the five employees … paid employees and properly calculated employees leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority … Order 88 Guidelines. The audit covered the period from April 2010 through June 2021. About the Program NYPA is a … efficiency performance of State government buildings by April 2020. The organizations subject to EO 88 – Affected …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program … ESD has primarily tracked its programs using an in-house project tracking system as well as desktop applications. In … of Microsoft Dynamics (Dynamics) to replace its existing project tracking system to reduce duplicative data entry, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… (NORA); Health Electronic Response Data System (HERDS); and nursing home surveys. The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… areas of PSC quality improvement, including safety goals, best practices, and reporting of adverse events in …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followTown of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer … she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when … System (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Western - Supervisor’s Records and Reports (2022M-184)
… the highway fund owes the general fund $41,540, and bank reconciliation discrepancies totaling $1,154 were not … late. Ensure that monthly reports contained a detailed statement of cash receipts and budget status reports …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. Key … annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267