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Oversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring … management contracts to ensure they meet contract terms and requirements. The audit covered the period June 29, 2017 … 2020. About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York, William F. Sweeney … Garcia has admitted brazenly writing checks to himself for $122,000 from the Briarcliff Manor Fire Department. … to cover his tracks. Now Garcia may be facing prison time for his crime." FBI Assistant Director William F. Sweeney Jr. …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations … employers hire and retain skilled workers. Under WIOA, all states must have a governance body and are required to … can access multiple State funding sources through a single application ($750 million for Regional Economic …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMandatory Membership – Membership and Enrollment
… 27, 1976, membership is mandatory for: Employees who work in full-time, permanent 12-month ERS positions. They must … date of hire. Minimum earnings for mandatory membership in Tiers 1 and 2 were required. Before April 1, 1967, the … we will calculate any mandatory service credit purchase amount (deficiency contributions) due and instruct you to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipComptroller DiNapoli Releases School Audits
… audits of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream Union Free … claims when purchases are made from a government contract. Glen Cove City School District – Portable Electronic Devices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Towns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to … plan based on the maintenance and repair cycle that shows when each road will be worked on and how this work will be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Wage Theft Investigations
… timely and whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … seeks to promote future compliance by the employers under investigation. As the investigative and restitution arm …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the process for … The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Long Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal … to understand two concepts that are fundamental to how IT professionals approach data and network and system … integrity and availability. Each component represents a fundamental objective of information security. The CIA …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter … strategy to weather such ups and downs and provide retirement security for generations to come. While we’ve seen …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Cost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorReporting and Utilization of Bias Incident Data
… Department (NYPD) is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management decisions. We also … receive sufficient training to enable them to identify and handle all possible bias incidents. Background With the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… must forward all checks, money orders, etc. and a printout of either the SFS “Summary” page or “Invoice Information” … e-mailing [email protected] with the amount of the cash deposit and a justification as to why there is no … cash through the mail exposes the agency to the risk of theft or loss. Therefore, agencies must have proper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… financial operations. Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Opinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and … of park district commissioners in certain towns in Westchester County. You ask generally about the nature of the district in …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m