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Financial Oversight of the Advantage After School Program
… has some appropriate controls to limit Program contract spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, … sampling methodology, permitted under generally accepted government auditing standards with which this audit complied. …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programCollection and Use of Oil Spill Funds (Follow-Up)
… our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the Laws of … Conservation: Collection and Use of Oil Spill Funds ( 2014-S-59 ) … To assess the extent of implementation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Red Hook - Financial Condition (2018M-171)
… [read complete report - pdf] Audit Objective Determine whether the Board … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Ballston Spa - Financial Condition (2017M-256)
… the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Reporting and Utilization of Bias Incident Data (Follow-Up)
… examined whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … and handle all possible bias incidents. We found that the NYPD has begun efforts to review and reconcile incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followUse of Electronic Benefit Cards at Prohibited Locations
… entities are authorized, under section 151 of the Social Services Law to: impose sanctions, including monetary …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsSelected Aspects of the Paratransit Call Center Operations
… was signed on December 18, 2012 and remains in effect for five years at an estimated cost of $152.9 million, with an option for two one-year extensions at a cost of over $87 million. … shall assess a $25 credit against the contractor for each call handling error that occurs in months when the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsAdministration of the Article 8-A Loan Program (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Administration of the Article … of these owners are not supported. We determined that over time, these interest rate reductions will cost the Program … of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … public and not-forprofit entities, including universities, health care facilities, and State agencies. Most Authority … and Women-Owned Business Enterprises (2014-S-7) Office of Mental Health: OMH Contract With Shorefront Mental Health …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether Westchester County Health Care … women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesSelected Aspects of the Pay for Success Program
… parolees) released to either the New York City or Rochester areas. Highrisk parolees are identified based on a … for release in New York City and the remaining 482 in Rochester. Key Findings We found that, for both the treatment …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … toward statewide interoperability. The Division does not have procedures in place to conduct regular site visits to … grant extension requests is not clearly stated, nor does it strictly enforce its documentation requirements. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsImplementation of the Dignity for All Students Act
… Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students in New York with a safe and supportive environment free from … year ended June 30, 2016, school districts (excluding New York City) reported 19,410 incidents statewide under …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-act