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Transforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide … we could not determine if the $4,938,101 should have been charged to the SED cost-based programs. Therefore, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted appropriate procurements, … from eight vendor. Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, State …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… work hours at two public school districts, according to an audit and investigation released by State Comptroller … lax supervision to scam taxpayers and pocket money he did not earn,” DiNapoli said, “School officials need to verify … IT and plant departments who work at the service center; Have field employees maintain time records indicating the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianCUNY Bulletin No. CU-214
… Purpose To explain procedures for processing the December 2004 … Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … “Uniform Allowance CUNY” and the amount will appear on the pay stub or direct deposit advice. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-214-december-2004-uniform-allowance-payment-cuny-titlesSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … is an immediate threat to the public safety; does not have an official identification tag while not on the owner’s …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1047
… Purpose To inform agencies of the process for handling the late … and processed after the January 7, 2011 deadline Effective Date(s) Immediately Background AC230s received by January 3, … in the employee’s 2010 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1047-processing-2010-salary-refunds-received-osc-after-january-7-2011North Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and approved before … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Examination of Unemployment Insurance Benefits 2016 Annual Report
… recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportOversight of Disability Services
… Objective To determine whether the State University of New York has … the ADA’s implementing regulations, a public entity may not deny the benefits of its programs, activities, and … the succeeding 5-year period. Additionally, campuses have their own Facility Master Plan that evaluates existing …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO … Units about five business days to audit and process the invoices. However, starting October 1, 2011 the Federal Energy Regulatory Commission requires market …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorXIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
… This section is currently under development. Guide to Financial Operations REV. 08/09/2019 … This section is currently under development …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkTown of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective … procedures, records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish … balance. Key Recommendations Establish written policies for financial operations, develop written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wyandanch Union Free School District – Budget Review (B24-7-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated … by law. Key Recommendations This budget review did not have any recommendations. … The purpose of our budget review …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 … announced today. These determinations were made based on the State Comptroller’s Fiscal Stress Monitoring System … to avoid fiscal cliffs in the future.” DiNapoli’s report notes that in this latest round of municipalities …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21