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Benefit Eligibility Assessment Process

… a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, … hearings had either been resolved prior to the hearings or HRA had withdrawn its initial determination; HRA … at Fair Hearings due to insufficient case preparation or inaccurately prepared supporting documents; and The …

https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process

Town of Seneca Falls – Justice Court (2013M-89)

… and assigned Justices did not review bank statements or reconciliations, and did not review system activity to … did not personally submit their monthly reports to JCF or ensure that the monthly reports were submitted timely to … log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89

Village of Forestville – Water Fund (2012M-207)

… to set aside any of these resources to fund project costs or the debt service payments that are expected to begin in … financial condition. The Board did not establish policies or procedures for the billing and collection of water … to properly segregate the duties of the Clerk-Treasurer or implement compensating controls. The Clerk-Treasurer did …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… Key Findings WCIDA did not adequately evaluate, approve or monitor projects, and did not properly bill for … their sponsored projects to ensure that they achieved, or made reasonable progress toward, targeted capital investment, employment projections or other goals stated in their applications. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

City of North Tonawanda – Financial Operations (2012M-203)

… did not maintain records indicating they sought written or verbal quotes, as required by the purchasing policy. We … supervisors did not maintain a record of the verbal or written quotes required by the procurement. Key … Verify that department heads obtain the required verbal or written quotes for the procurement of goods not subject to …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… million. Key Findings The Board did not develop policies or procedures for budgeting practices and, as a result, … budgets. The Board also has not adopted, reviewed, updated or enforced adequate financial-related policies to ensure … segregate the financial duties of the Supervisor’s office or implement effective compensating controls, such as …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)

… The Board has not established a fleet management policy or conducted a needs assessment to determine if the vehicles … alternatives, such as reimbursing employees for mileage, or establishing a pool of vehicles to be shared by multiple … prior to authorizing the purchase of vehicles or equipment. Examine other alternatives to reducing the …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312

Comptroller DiNapoli Releases Municipal Audits

… superintendent followed the town’s procurement policy or competitive bidding statutes. Auditors identified more … of purchases that were not publicly advertised for bids or purchased through state or county contracts. In addition, purchases totaling $45,283 …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… individual does not control all phases of a transaction, or designed procedures so that someone is reconciling and … if the Village’s computer operations are interrupted or its IT systems or data incur loss or damage. … Village of Rockville Centre …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)

… nine employees’ accrual records. There were no timesheets or other records of the days or hours worked, such as calendars and logs, for four … the Court’s operations were not appropriately designed or operating effectively to allow for proper accounting and …

https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132

Town of Dansville - Board Oversight (2014M-115)

… and the Supervisor’s duties. The Board did not audit, or cause to be audited, the records of the Supervisor, Clerk or Tax Collector, which would have helped to detect any … and reported. The Board has not formally developed or adopted a comprehensive, multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115

Government-Wide Financial Data – 2021 Financial Condition Report

… basis), as opposed to when they are actually received or paid (cash basis). Each statement breaks down the … activities: includes activities that are partially or fully supported by user fees. Statement of Net Position … and losses. Program revenues include: Charges to customers or others for services related to the program; Grants and …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… controls over the Clerk were not appropriately designed or operating effectively, which allowed a shortage of $4,134 … and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills totaling approximately … that have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

Government-Wide Financial Data – 2022 Financial Condition Report

… basis), as opposed to when they are actually received or paid (cash basis). Each statement breaks down the … activities: includes activities that are partially or fully supported by user fees. Statement of Net Position … and losses. Program revenues include: Charges to customers or others for services related to the program; Grants and …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Higher Education – 2023 Financial Condition Report

… proportion of private college attendance than most states, or 45 percent compared to 22 percent of students nationwide … New York residents for paying tuition at a SUNY, CUNY or not-for-profit independent degree-granting college in New … Program covers any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

State Agencies Bulletin No. 649

… appear on Payroll Garnishment Reports (NBEN744, NBEN745 or NBEN746) Effective Date(s) August 4, 2006 Background In … these reports. The NBEN744 lists employees who have a new or amended Child Support or Chapter 13 Bankruptcy Order placed against his/her wages. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/649-garnishment-notification-reports

Town of Preston - Financial Management (2018M-81)

… years, Town officials have not developed fund balance or reserve policies or multiyear financial or capital plans. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Monroe County - Financial Condition (2018M-179)

… balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in … fund balance to mitigate significant revenue shortages or unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring expenditures to improve the County’s …

https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179

CUNY Bulletin No. CU-122

… current rate if no end date has been previously reported, or until a future end date has been reported. OSC will … codes if the employee status is Terminated, Retired or Deceased. Agency Actions It is the Agencies responsibility … If there is a change to the employee's current deduction or goal amount, the Agency should update the general …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-122-tax-deferred-annuity-tda-and-supplemental-retirement

Contract Advisory No. 6

… the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is not required). … ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the Guide to Financial … the SFS HelpDesk in the event of unusual circumstances or if the agency has specific concerns not addressed in these …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract