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Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these Individuals complies with

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage .  She earned and used leave that she was not entitled to and paid herself …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Town of German – Supervisor’s Records and Reports (2023M-54)

… complete report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner .  As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments

… including Medicaid and EP. An individual’s Medicaid and EP enrollment data is transmitted from NYSOH to eMedNY, the … payments. We identified 4,784 overlapping Medicaid and EP enrollment periods for 4,422 recipients who had the same … last name, and/or date of birth. During these overlapping enrollment periods, the Department made Medicaid payments …

https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business. Officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25

Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)

… in our initial audit report,  Oversight of Afterschool and Summer Youth Employment Contracts (Report  2017-N-7 ). About the Program The New York City Department of Youth & Community Development … (Department) sponsors a network of community-based programs intended to help alleviate the effects of poverty …

https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-follow

Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)

… audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … determined that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed to be done. …

https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-follow

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… are comprised of four principal sources of State tax revenues which include personal income taxes, corporate … treatment for recording and disclosing uncollected tax revenues is included in  Section 4.B - Tax Revenues of this Chapter. Leases - Leases receivable are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)

… knowingly disposing of such batteries as solid waste. The retailer shall maintain collection boxes (bins) or other … found DEC was not effectively monitoring manufacturer or retailer compliance with the Law. C2R had 911 retailers … had issued no fines or penalties to any manufacturer or retailer since the Law was passed, nor had DEC submitted a …

https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance … 2019. The objective of our initial audit, issued October 2021 and covering the period January 2016 to April 2021, was …

https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-follow

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control … 2022 and covering the period January 2017 through November 2021, was to determine whether the Department was collecting …

https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow

Town of Western - Supervisor’s Records and Reports (2022M-184)

… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the … records. Provide reliable monthly financial reports to the Board and file AUDs, as required. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Town of Ephratah – Accounting Records and Reports (2022M-138)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 … is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed … for the 2014-15 fiscal year for the general fund and water fund total approximately $346,700. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Town of Putnam – Accounting Records and Reports (2022M-188)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, … the Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Town of Danby – Claims Processing and Procurement (2022M-127)

… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Public School Safety – Incident Reporting and Unauthorized Student Departures

… Purpose To determine whether New York City Department of Education … State to compile records of reportable incidents and to submit an annual summary of those incidents to their district … that all SAVE-reportable incidents are captured in DoE’s “Online Occurrence Reporting System” (OORS) and submitted to …

https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… of the Metropolitan Transportation Authority’s New York City Transit division found it did not collect more than $13 … Jan. 1, 2013 and June 6, 2015. Not adequately enforcing NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollected