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Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has … For two employees – one current and one former – SLA did not reconcile six travel card charges totaling $708 for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli Honored with National Leadership Award
… the Association of Government Accountants at a ceremony in Washington, D.C. on Wednesday, Feb. 11. The award is given annually to state government professionals who exemplify and promote … in government financial management. “It is a great honor to receive this prestigious award from the Association of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lifeline Center … 30, 2014. Background Lifeline is a Queens, New York-based not-for-profit organization authorized by SED to provide … 30, 2015, Lifeline reported approximately $9.8 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Payroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ … are affected. Records for all employees (1) who have active Retirement Enrollment records and (2) who are … 7R (No Retirement Option). Records for Plan Type 7R will not be converted, and there will be no equivalent value in v …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … cash balances, and revenues of more than $500,000 were not recorded in the accounting records or reported to the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Mitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating controls …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability … U.S Department of Housing and Urban Development’s point-in-time count for New York State, there were 92,091 homeless … Uniform Guidance, and contract. Key Findings The Office is not adequately monitoring and properly approving …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point … Background Starting Point is a Brooklyn, New York-based not-for-profit organization that is authorized by SED to … 2013, Starting Point reported approximately $16.4 million in reimbursable costs for the audited programs. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York … Center for Early Learning, Inc., is a New York Citybased not-for-profit organization authorized by SED to provide … June 30, 2014, NYCCD reported approximately $24.5 million in reimbursable costs for the audited cost-based programs. In …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by Lifespire, Inc. … (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and … 30, 2015, we identified $167,041 in claimed costs that did not comply with the CFR Manual’s requirements and recommend …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately … The Parks and Recreation Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately … for 2011-14 and still owes the town $262. The Clerk did not record, deposit or remit tax moneys collected in a timely …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … during our audit period. Key Finding The Justice did not establish adequate internal controls over the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … million. Key Findings The Board and Town officials did not take appropriate action to align estimated revenues in …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323State Agencies Bulletin No. 1522
… Purpose To inform agencies of the processing of the taxable fringe … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Town of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Unified Court System Bulletin No. UCS-197
… Purpose To notify the Unified Court System of the modified … Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit S9 represented by the New York State Court … S9 using the deduction code 550. NOTE: Agency update is not available for this deduction. The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-197-change-eligibility-boston-mutual-life-insurance-deduction-code