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Use of Electronic Benefit Cards at Prohibited Locations
… to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply … transactions and identify violations. We analyzed client card usage at prohibited locations and identified 15 … Turning Stone Casino, including 1 recipient with 71 EBT card transactions totaling more than $3,360. The Office …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately safeguarded … and identities, and viewing PPSI. The SIS allows users to assume other users’ accounts and identities. Key Recommendations Evaluate permissions currently granted to each SIS user and remove any deemed unnecessary. Limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemWest Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and … in place for someone independent from the recordkeeping function to verify that funds were deposited into a District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followOpinion 2001-15
… to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting … (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… The Method of Award was an Invitation for Bid (IFB). • The procurement was advertised in the Contract Reporter, and in … minimum submission requirements must be met: A completed Procurement Record Checklist Proof that applicable advertising requirements were …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, … the library’s former president had unlimited access to the payroll system and routinely changed time records and granted … or out on those days. Instead, the president went into the payroll system and created the entries. Library records show …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller DiNapoli Releases School Audits
… a breach notification policy or online banking policy. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote … openness in government and provide taxpayers with better access to the financial workings of government. … New York …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Sherman Central School District – Claims Processing (2016M-352)
… Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written … policies and procedures governing the claims processing function. The Board did not develop a comprehensive job …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of Tonawanda – Recreation Fees (2017M-133)
… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … duties or provide adequate oversight of the cash receipt function. Town officials did not review or use the … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
To determine whether residents of MitchellLama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions and whether funds are properly accounted for and used for intended purposes
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellComptroller DiNapoli Releases School Audits
… , George Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative … Educational Services . “In an era of limited resources and increased accountability, it’s critical that schools make … established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… expenditures and used very little of the revenue from the districts’ wind power agreement to reduce real …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsTown of Somers – Justice Court (2013M-198)
… The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … by the Town Board which comprises the Town Supervisor and four elected Board members. The Town Court operates with … performed all of the key aspects of the Court’s accounting function with limited oversight. Deposits were not always …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … the Charter and evaluate the need for an internal audit function, and develop and adopt a fund balance policy. … City …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119New York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), 1709(20-a), 1719(2), 1720(2), 1724, 1804(1), 1903(1), 2523(2), … Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and … For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionVillage of Middleburgh – Fiscal Operations (2013M-10)
… have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10State Agencies Bulletin No. 674
… To provide instructions for reporting the taxable value of employer-provided vehicles for 2006. Affected Employees Employees with employer-provided vehicles Effective Date(s) Immediately … regulations. The form should be retained by the agency. Pickup Trucks and Vans as Qualified Nonpersonal Use Vehicles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/674-reporting-taxable-value-personal-use-employer-provided-vehicles-2006State Agencies Bulletin No. 588
… To provide instructions for reporting the taxable value of employer-provided vehicles for 2005. Affected Employees Employees with employer-provided vehicles. Effective Dates Immediately. … construction vehicles, cement trucks or forklifts. Pickup Trucks and Vans as Qualified Nonpersonal Use Vehicles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/588-reporting-taxable-value-personal-use-employer-provided-vehicles-2005