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Oversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… (Authority) has undertaken and how effective it has been in reducing overall costs. The audit covers the period … nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion (excluding … Authority’s fiscal condition has shown some improvement in recent years, significant financial concerns still remain. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followManagement of Cash and Investments
… City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor … investments are optimally managed and available sources of revenues are considered when preparing budgets to meet … the yield expectations. Other Related Audits/Reports of Interest None … To determine whether the Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a County Board of Elections (County …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsTown of Charlton – Procurement (2022M-5)
… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … to initiate corrective action. … Determine whether Town of Charlton Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Maximum Number of Reportable Days – Enhanced Reporting
… paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … what information is required in order to comply. As part of the accounting issues determination process, both … In order to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusEfficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related … psychiatric care at a distance. In July 2019, the Office of Mental Health (OMH) expanded the State’s TMH regulations …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … fuel, paper, and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followOversight of the Farm-to-School Program
… safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported Technology ( 2019-S-40 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Pupil Transportation Services
… each day across the State. The 2016- 17 statewide cost of providing these services was approximately $2.8 billion, of which $1.7 billion was covered by State aid. The … help ensure safe transportation for all children. As part of these requirements, the Department administers the School …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate … firing range (IFR), used for training purposes. The firing of weapons inside the IFR resulted in lead dust accumulation … used in more than 20 years, over time, the accumulation of lead dust has been transported to other areas of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesTown of Cicero - Procurement (2020M-8)
… Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Oversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately monitors selected high-technology (high-tech) economic development programs and projects it oversees and to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Passenger Safety (Follow-Up)
… extent of implementation of the four recommendations made in our initial audit report, Oversight of Passenger Safety … State vehicles may be assigned to specific employees only in extraordinary circumstances. Statewide policy requires … clients, despite having suspended driver licenses. In addition, repairs related to manufacturer recalls were not …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schools